Registered Charity No:1172108
Reglstsred Company No: 3907455
(England and Wales)
MOWMACRE YOUNG PEOPLES PLAY
& DEVELOPMENT ASSOCIAIION
(LIMrrED BY GUARANTEE)
FINANCIAL sfATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMENT ASSOCIATION
(LIMrrED BY GUARANTEEI
INDEXTO THE
FINANCIAL sfATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024
Page
Charlty Referen￿ and Administsation E*tsils
Rewrt of Trustees (Induding Directors, and Strategic
Indepen(Ènt Examiners Report
ststement of ￿r￿n0a1 Acbvibes Uncluding Income and Expenditure Account)
8alantr Skeet
Notes to the Accounts
9-15
Consdidated Ir£on* & Expenditure Account for the year endeAJ 31 March 2024
16

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMENT A55OCIATION
(UMfrED BY GUARAKfEE)
Charlty Reference and Admlnlstratlve Detalls
for the year ended 31 March 2024
Charity Registration Number:
1172108
Company Registration Number:
3907455
Trustees:
N Frearson
C ￿50n
E DLK)I
M Gende
J Marriott
A Harlow
M Marriott
P Tetra
G Trapanl
Company Secretsry
A Sewell
Registered Office".
Mowmacre Playground
Bewcastle Grove
Lelcester
LE4 2]Y
Independent Examiners:
Celerica Ltd
Cerknfied Accountsnts
First Floor, The Old Chapel
9 Kempson Road
Lelcester
LE2 8AN
Page 1

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMENf ASSOCIATION
(LIMrrED BY GUARANTEE)
REPORT OF THE TRusfEES (INCLUDING DIREcfoRS' & sfRATEGIC REPORT)
FOR THE YEAR ENDED 31sr MARCH 2024
The trust￿ P￿sent their report and financial statements of the charlty for the year ended
31 March 2024. The trustees have adopted the provisions of the Statement of Recommended
Practtce (SORP) 'Accounting and Reporting by Charities" (FRS102) in preparing the annual
financlal statements of the charity.
The financlal statements have been prepared In accordance with the accounting p)licies set
out in the rK)tes to the accounts and comply wth the charity governing document, the Charities
Act 2011 and Accounting and Reporbng by Charities: Ststement of Recommended Practi
applicable to charities preparing their accounts in accordance with the ￿nancIal Reporting
Stsndard applicable in the UK and Republic of Ireland Published In October 2019 (second
edition).
Trust
ofth
The directors of the charitsble company are also Its trustees for the purpose of charitsble law.
The trustees who have served during the year and slnce the year end are as follows:
N Frearson
J Marriott
M Marriott (ap[X￿n￿ t6.11.23)
C Dyson
A Harlow
P Tetra
(ap￿nt￿l 06.11.23)
E Dool
A Sewell [reIgn￿ 06.11.23) G Trapani (aWy￿nt￿j C6.11.23)
M Gentle
S Ward (fesgned 06.11.23)
andA
Vi￿eS
The charity promotes social equality in Mowmacre and the surTounding area of Leicester through
access to play. It creates challenging opportunities for adventurous playi based on consultation
with local people and mentoring young people to be the best they can be,
To act as a resour￿ for young people up to the age of 19 living in Mowmacre by providing
advi￿ and assIstsn￿ and organising programmes of physical education and other activities
as a means of:
l Advancing in life and helping young people by developing their sknlls, capacities and
capabilities to enable them to participate in society as independent, mature and
responsible indlviduals
2 Advanclng eduCa￿On
3 Relieving of unemployment
4 Providing recreational and leisure time arttvity In the interests of social welfare for them
with a view to improving their conditions of life
Publjc Benefit ststement
The trustees have considered the general gUIdan￿ on publlc benefit issued by the Charltles
Commission and has taken due regard of that guidance. The trust￿ consider they are
satisfied that the charity's activities do provide a wide public benefft.
Page 2

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMENT ASSOCIATION
(LIMrrED BY GUARANTEE)
REPORT OF THE TRusfEES (INCLUDING DIREcfoRS' & sfRATEGIC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2024 (CONTINUED)
icRe
Achievements and perfO￿an
Fundlng for the project Is through Lelcester aty Council, and is sufficient to employ I full tlme
and 3 part time members of staff. During the year we have achieved over 20,000 child visits
that come through our doors, with over 400 children registered from the local area.
Financial Review
Includln reserves
With limited resou￿5 and difficulttes obtslnlng addltlonal ￿nding, it has contlnued to be difficu
to plan or develop additional services. The charity with sound financial management and the
supwrt of the staff team and Management Committee members have continued to operate
utilising It's unrestricted funds.
The principle fundlng sources for the charity are curTently by way of grant funding through
Leicester Oty Council to enable the charity to provide open access play Servi￿5. As a ￿SuIt
of constraints, the charity will need to look for addl￿onal sources of funding to provlde increased
semces in future years.
During the year, the charity made a defiat of £24,449 (2023: Deftit £35,275).
The trustees have examined the charty's requirements for reserves in light of the risks to the
organisation. The charity currently holds reserves that will cover 9 months worth of conttnuity.
But with the funding streams, ivs aim is to build it up to cover a longer period.
The Management Committee has transferred some of Its MUGA Pool and Capital Replacement
funds to Unrestricted Reserves. This is in light of the recent deficlts for the year.
Structu
Overnan￿ and mana
ement
The organisation is a charitable company Ilmlted by guarantee. Incorporated on 17 January
2000 as amended by a special resolution dated 13 February 2017 and amended by a special
resolutlon registered at Companies House on 6 March 2017. The charity was and registered as
a char]ty on 16th March 2017. The company was estsblished under a Memorandum of Artlcles
which established the objects and powers of the charitsble company and is govemed under
Artides of Association. In the event of the company being wound up membets are ￿qUIred
to contribute an amount not exceeding £10.
The trustees have conducted a revlew of the major rfsks whlch the charlty Is exposed to.
Appropriate systems and prO￿dureS have been established to mltigate the rlsks that the
charity faces.
Intemal control risks are minimised by the implementation of a financial policy and procedure
for authorisation of all transactions within the project.
Pro￿ureS are In pla￿ to ensure compliance with health and safety of staff, volunteers,
Trustees, Servi￿ u*rs, contractors and visitors to the project.
Page 3

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMEKf ASSOCIATION
(LIMrrED BY GUARANTEE)
REPORT OF THE TRusfEES (INCUIDING DMIEcfoRS' & sfRATEGEC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2024 (CONnNUED)
Structure
aVernan￿ and mana
ment
Continued
We are now rouunely monltored by the clty counclls play development offi￿r for all quality
delivery and operational aspects of the charlty.
The project currently has 8 trustees who meet bl monthly and are responslble for the strategic
direction and policy of the charity. The trustees come from the l(Kal community and brirvJ a
range of skills to the board.
The manager is also responsible for ensuring that the charty delivers the servi￿$ specified,
that key performance indicators are met and the day to day operational management
of the project. The manager has responslblllty for the Individual supervigon of the stsff
team and also ensurlng that the team continue to develop their skllls and worklng practices
In Ilne wlth good prdctice.
Plans for Future Perlods
The charity plans to continue the activities out11r￿d above in the forthcoming years subiert to
the contlnuance of satisfactory funding arrangements. The charity will:
Seek additional reSoUr￿s, sponsorship and funding to fund the core stsff team and reduce
relian￿ on volunteers I capacity issues.
Diversify income streams and aim to ensure that no single funder accounts for more than
20% of totsl incomlng resour￿.
Improve tralnlng for stsff.
nduct t))ard skn'll audlt and create I IMplem￿t a plan for board recrultrnent.
Create a Theory of Change and a new Impact management and reportlrKJ wstem.
* Identify a list of needs that are currently unmet in the local area, especially for the 13+ age
group, and develop l implement an activity and funding plan to meet these needs.
Develop a communication plan to rBise the profile of the organisation locally and nationally,
Negotiate lease improvement or asset transfer to improve the ability of the organisation to
secure capitsl funding.
Negotiate to secure addltlonal land arourKI the bulldlng.
Secure capltal fijnding to cary out refurfoishment and improvements to the building and
grounds. Seek capitsl for additicfftal sports provision.
Investigate the potential self build on the play site including visits to exemplar organlsatlons.
Create a plan to Increase Income from room hlre.
Page 4

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMEKf ASSOCIATION
(LIMrrED BY GUARAMfEE)
REPORT OF THE TRusfEES (INCLUDING DIREcfoRS' & sfRATEGfC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2024 (CONTINUED)
lated Partles
In so far as it is complimentary to the charity's objecbves, the charity is guided by both l(xal
and natlonal pollcy. At a natlonal level the project is steered by the green paper regardlng
every chlld matters and its regulator Ofsted and within Ofsted's guidelines and recommendatlons.
At a local level the projett will work within Leicester Cty's Play Policy.
ent of Trustees, Res
sibilities
The Trustees, who are also dlrectors of the charlty are responslble for preparfng the Trustees,
Report and flnanclal statements in accordance with applicable law and United Kingdom
Accounting Stsndards (United Kingdom Generally Accepted Accounttng Practice).
Company law requires the trustees to prepare financial ststements for eath financial year, which
glve a true and fair view of the state of affairs of the charitable company and of the incoming
resour￿5 and application of resour￿ of the charitable company for the year.
In preparlng those finandal statements, the trustees are ￿qUired to:
select sultable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS 102):
make judgements and estimates that are reasonable and prudent.
stste whether appllcable UK Accountlng Standards have been followed, subjett to any
material departures dlsclosed and explalned In the flnanclal statements.
prepare the financlal ststements on the going cOn￿M basis unless It Is Inapproprtate to
presume that the company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose wtth
reasonable accuracy at any time the financial position of the company and to enable them to
ensure that the financial statements comply with the Companies Art 2006. They are also
responsible for safeguarding the assets of the charitable company and hence for tsking
reasonable steps for the preventlon and detectTon of fraud and other irregularltles.
Thls report has b*n prepared In accordance wth the Statement of Recommended
Practice: Accounting and Reporting by ￿arl￿e5 2019 (FRS 102) and in accordan￿ with
the special provisions of Part 15 of the Companies Att 2006 relating to small companies.
Approve(i by the Management Commlttee on ......
2024 and signed on Its behalf by:
Mr M Genue
Page 5

MOWMACRE YOUNG PEOPLES PIAY & DEVELOPMENT ASSOCIATION
(LIMITED BY GUARANTEE)
INDEPENDENf EXAMINERS. REPORT
TO THE TRusfEES OF MOWMACRE YOUNG PEOPLES PLAY & DEVELEOPME14T ASSOCIATION
FOR THE YEAR ENDED 31ST MARCH 2024
We rewrt to the trust￿ on our examination of the accounts of company for the year ended 31
March 2024 which are set out on pages 7 to 15.
Responslbllities and basls of report
As the charity trustees of the company (and also ts dire£tors for the purpjses of ccffipany law) you a
resFonsible for the prepaRtion of the accounts in accordance ￿th the requirements of the Companies
Lt 21x16 ("the 2006 ACV).
Having satisfied ourselves that the accounts of the company are requlreA to be audtted un￿r Part
16 of the 2006 Act and are eligible ft)r I￿￿perKknt examination, we rerort in respect of our examination
of your company's accounts as carried out under section 145 of the charf￿e$ Art 2011 (￿he 2011 Acv,).
In carrylng out our examination, we have followed the Dlrectlons glven by the Charty Commission under
ion 145(5)(b) of the 2011 Att.
Independent Examlnerfs Statement
We have completed our examination. We can confirm that no matters have come to our attention in
connertion wf(h the examination giving us cause to believe that in any matedal resFect:
l accounting record5 were not kept in respect of the ccffipany as required by sertlon 386 of the 2006
2 the accounts do not ￿cOrd wlth those records. or
3 the accounts do not comply with the accounting requirements of sectlon 396 of the 2006 Act other
than any requirement that the accounts give a 'true and fair which is not a matter considered
as part of an independent exarnination.
4 the accounts have not teen prepared in accordan￿ with the methods and prlnclples of the Statement
of Recommendad practi￿ for accountirKJ and reporting by Charities (apF4tsble to charities preparirwJ
their accounts in accordan￿ with ￿r￿￿la1 Re￿rtIng Stsndard aFplThble in the UK and Republk of
irdand (FRS 102),
We have no COn￿rnS and have coff￿ acn)ss no other matters In cl￿n￿tIOn with the examinatlon to whlch
attention should be drawn in this report to enab￿ a proper understandlng of the aCc￿nts to be reached.
LERICA LTD
CHARTERED CERTIFIED ACCOUNTA￿[5
FIRST FLC()R
THE OLD ¢JIAPEL
9 KEMPSON ROAD
LEICESTER
LE2 8AN
CELEFUCA
Dated .
Page 6

MOWMACRE YOU14G PEOPLES PLAY & DEVELOPMENT ASSOCIATION
(UMITED BY GUARAKfEE)
ATEMENT OF FINANCIAL AcrIwirI
(Including Income & Expenditure Account)
R THE YEAR ENDED
I MARCH 2024
Unrestrithd Restri(ted
Funds
Funds
2024
2024
Total
Funds
2024
Totsl
FurMIs
2023
Income and endowments from:
Donatlons and *acks
Charltsble actNitles
Investments
107,297
107,297
100,396
Total income and endowments
107 297
107 297
100 396
Expenditure on:
Raising funds
lJaritable actNit
Other
131,746
131,746
135,671
Totsl expenditu
131746
135 671
Net (defidt)
Transfers tetween furKIs
(24,449)
(24,449)
(35,275)
Net movemnt In funds
(24,449)
(24,449) {35,275)
Recon(Iliation of funds:
Totsl funds brought fovNard
139,734
139,734
175,009
Totsl funds canled forward
115 285
139 734
All income and expenditure derfve from contlnulng activities.
The statement of financial actiwties include all galns and losses recognlsed during the year.
Page 7

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMEKf ASSOCIATION
(LIMrrED BY GUARANTEE)
Registered company number 3907455
BALAN
HEEf AS
I MARCH 2024
2024
2023
FIXED ASSErs
CURRENT ASSErs
Debtors
Cash at bank and In hand
12
126,945
126,945
167,968
167,968
CREDrroRS: amounts falling due
within one year
13
11,660
28,234
NEf CURRENf ASSErs
115,285
115 285
139,734
NEf ASSErs
FUNDS
Unrestricted - General
Unrestricted - Asset RePla￿rnent
Unrestrtcted - Designated
Restricted
14
65,285
20,OCKi
30,LYKI
24,734
35,000
80,CMJO
14
14
14
115 285
139,734
The charitsble company Is entltled to exemption from audit under Section 477 of the
Companies Act for the year ended 31 March 2024.
The members have not required the charitable company to obtain an audit of the financial
statements for the year ended 31 March 2024 In accordan￿ wtth Section 476 of the
Companies Act 2016.
The trustees acknowledge their responsibilities for:
a) ensuring that the charitable company keeps accounting records that comply with Sections
386 and 387 of the Companies Act 2006 and
b) preparing financial statements whlch give a true and fair Mew of the state of the
charitable company as at the end of the financial year and of its surplus or deficit for
each financial year in accordance with the requirernents of Sections 394 and 395 and
which othemlse comply with the requirements of the Companies Att 2006 relating to
financlal statements, so far as applicable to the charftable company.
These financlal statsments have been approved in accordance with the speclal provtslons
of Part 15 of the Companies Act 2006 ￿lating to small charltable companles.
The financial ststements were approved by the Board of Trustees on ..................... 2024.
M Gentle - Director
The notes on pages 9 to 15 form part of these accounts
Page 8

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMENT ASSOCIATION
(LIMrrED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED
31 MARCH 2024
l Accountlng Policies
I, Summary of significant accounting policies
General information and basis of preparatlon
Mowmacre Young Peoples Play & Development Association is a registered charty and also
a company limited by guarant￿. In the event of the charity being wound up, the liabilty in
respect of the guarantee is limited to £10 per member of the Charity. The address of the
charity's head office is given on page l of these financial statements. The nature of the
charivs objectives and prlnclpal acttvities detalled on page 2 of these finandal ststements.
The charity constitutes a public benefit entity as defined by FRS 102. The flnandal statements
have been prepared In accordan￿ wlth Accounting and Reporting by Charlttes: Statement
of Recommended Practlce appllcable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
16 July 2014 (as updated through Update Bulletin I published on 2 February 2016, the
nancial issued on Reporknng Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102), the Charities Act 2011, the Companles Act 2006 and UK Generally
AC￿pted Practice as it applies from l January 2015.
The charlty has applied Updated Bulletln l as published on 2 February 2016 and does not
Include a cash flow statement on the grounds that it is applying FRS 102 Section IA
The financial statements have been prepared to gwe a "true and fairf, view and have
departed from the Charities (Accounts and Reports) Regulations 2CNJ8 only to the extent
required to provide a 'true and fair" view. This departure has involved followng the Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5
preparing their accounts In accordan￿ with the Financial Reporting Standard applicable in
the UK and Republic of Irelond (FRS 102) issued on 16 July 2014 rather than the Accounting
and Reporting by Charities: Statement of Recommended Practlce effective from l Aprll 2005
which has Sin￿ been wlthdrawn.
The financlal statements are prepared on a going concem basls under the hlstorical cost
conventlon, modified to include certain itwns at fair value where considered necessary. The
financial statements are presented In sterllng which Is the functional currency of the charity
and rounded to the nearest wund.
b Funds
Unrestricted funds are available for use at the dlscretion of the trustees In fijtheran￿ of the
general objectives of the charity and whlch have not been deslgnated for other purwses.
Desfgnated fijnds comprise unrestricted funds that have been set aside by the trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the
financial statements.
Restiicted funds are funds which are to be used in accordance with specific restriction5
impo*d by donors or which have been rdised by the charity for parbcular purposes. The
cost of raising and administering suth funds are charged against the specific fund. The alm
and use of each restricted fund is set out In the nots to the flnanclal ststements.
Page 9

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMENT ASSOCIATION
(LIMrrED BY GUARANTEE)
NOTES TO THE ACCOUN
R THE YEAR ENDED
IMAR
24
NTIN
ED
l Accountlng Pollcles (Contlnued)
l. Summary of slgnlflcant accountlng polldes (Continued)
c Income recognltlon
All incoming resources are included in the Statement of Finanaal Activities (SOFA) when the
charty is legally entitied to the income after any performance of conditions have been meL
the amount can be rneasu￿d rellably and it Is probable that the Income wlll be received.
For donations to be recognised the charity wlll have been notlfied of the amounts and the
settlement date in writing. If there are conditions attached to the donation and this requires
a level of performan￿ before entitlement can be obtained then income is deferred untll
those conditions are fully met or the fulfilment of those conditions is within the control of the
chartty and It Is probable that they wlll te fulfilled.
No amount of time is included in the financial statements for volunteer time in line with SORP
FRS(102). Futher detsil is given in the Trustees Annual Report.
Where practical, gits in kind donated for distribution to the beneficiarie5 of the chadty are
induded in stock and donations in the finanaal statements upon receipt. If it is impractical
to assess the fair value at receipt or if the costs to undertake suth a valuation outweigh any
benefits then the fair value is recognised as a component of donations when It is distributed
and an equtvalent amount recognised as charitable expenditure.
Glts In klnd donated for resale are Included at falr value, belng the expected pr(Keeds from
sale less the expected cost of the sale. whe￿ estimating the fair value is practlcal upon
re￿Ipt It Is reccmjnlsed In stod( and 'Income from other trading activities" Upon sale, the
the value of stock is tharged against 'Income from trading activities. and the proceeds are
recognised as 'Income from other trading activities" Where it is impractical to fair value
the items due to the volume of low value items they are not recognised in the financial
statements until sold. This income Is recognlsed wSthln 'Income from other trdding activitles"
xed assets gifts in kind are recognised when receivable and a￿ included at falr value. TtrEy
are not deferred over the life of the as*t,
For legacies, entitlement is the earlier of the tharty being notified of an Impending distribution
or the legacy being received. At this point income is ￿OgnIsed. On occasion, legacies will
be notlfled to the charlty however It Is not possible to measure the amount expected to be
dlstrlbuted on these occaslons, the legacy Is treated as a CC￿tIngent asset and disclose(i.
Income from trading activities indudes income eamed from fundraising events and trading
activities to raise funds for the charity. Income is received in exchange for supplwng goods
and SeN1￿ In order to ralse funds and is recognised when entitlement has occurred.
Investment income Is earned through holding assets for investrnent purpose5 such as interest.
Interest income is recognised using the effective interest method. Any dividend and rent
Income is reccNJnised as the charity's right to recelve payment Is establlshed.
Page 10

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMEKf ASSOCIATION
(UMTfED BY GUARANTEE)
NOTE
TOTHEA
COUNTS
FOR ThE YEAR ENDED
IMAR
24
ED
l Accountlng Polldes (Continued)
Summary of significant accounting ￿5cleS (Continued)
Expendlture recognltlon
All expenditure is accounted for on an accruals basls and has been classified under
headings that aggregate all costs related to the category. Expendlture Is recognlsed where
there is a legal or construcbve obligation to make payments to third parties, it is probable
that the settlement will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Cost of raising funds
Expenditure on charltsble artlvltles
Other expendlture represents those Items not falllng Into the above categories.
Irrecoverable VAT is charged as an expense against the activity for which the expenditsjre
arose.
Support costs allocatlon
Support costs are those that asslst the work of the charity but do not directly represent
charitable activities and indude office costs, g0Veman￿ costs and administrative costs.
They are incurTed directly in support of expenditure on the objects of the charfty.
Fundraising costs are those incurred in seeking voluntary contributions and do not include
the costs of disseminating information in support of the charitsble attivities.
The analysi5 of these costs is in included in note 6.
Tangible fixed assets
As requested by the fvnders, no depreciation is provided on tanglble fixed assets. Assets
a￿ written off at the time of purchase. This is not In accordance with requlrements of
Financial Reporting Standard Number 105 which requires assets to be written off over thelr
estimated useful Ilves. The trustees conslder that these assets will have a small residual
value at the end of each finanoal year.
Debtors and creditors recelvable I payable within one year
Debtors and credthrs with no ststed interest rate and receivable or payable within one year
are recorded at transattlon prlce. Any losses artslng from Impalment are recognlsed in
expenditure.
Provisions
Provisions are recognised when the charity has an obligation at the balance sheet dats as
a result of a past even¢ It is probable that an oufflow of economic benefits will be required
in settlement and the amount can be reliably estimated.
Rentsls payabie or receivable under operating leases are charged to the SOFA on
straight line basis over the period of the lease.
Page 11

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMEKfASSOCIAnON
(LIMrrED BY GUARAKfEE)
R THE YEAR ENDED
IMAR
24
NTIN
ED
l Accounting Policies (Continued)
Summary of slgnlflcant accountlng polldes (Continued)
Taxatlon
No provision has been made for tsxation as the charity's charitable status renders it
exempt from UK direct taxatton.
Golng concern
The financial statements have been prepared on a going concem basis as the trustees
believe that no material uncertainties exist. The trustees have considered the level of
funds held and the expected level of income and expenditure for 12 months from
authorising these financial statements. The budgeted income and expenditure rs
suffficient with the level of reserves for the charity to be able to continue as a going
con￿rn.
2 Income from donatlons and legacles
2024
2023
General
Income from donatlons and legacles was £nll whlch was attributable to unrestricted
funds (2023: £nil).
3 Income from tharltsble actlvltles
2024
2023
Procurement arrangements:
Leicester City Council - Core
Other grants re activities & summer play scheme
Other Grants
104,484
98,730
107 297
Income from charttable attlvltles was £107,297 (2023: £100,396). All of these were
attrfbutable to unrestrlcted funds for 2024 and 2023.
4 Investment Income
2024
2023
Bank interest received
Page 12

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMENT ASSOCIATION
(LIMTfED BY GUARAKfEE)
NOTES
THEA
FOR THE YEAR ENDED
MAR
CONTINUED
5 Analysls of expendlture on charitable activities
Play activities for 5 - 19 year old$
2024
2023
Direct wages
other dlrect costs
Support costs
66,497
26,194
39,055
63,437
27,998
135,671
£111,158 (2023: £135,671) of the above costs were related to unrestrlcted funds.
£nil (2023: £nll) of these costs were related to ￿tritted fund5.
6 Allocatlon of support costs
Play activities for 5 - 19 year olds
2024
2023
Governan
Wages & salaries
Premlses Costs
Trnvelling & tralning
Building maintenance
2,867
29,036
4,278
6,202
1,853
44,236
29,036
3,927
7Crf)
39,055
7 Governan￿ costs
2024
2023
Play activities for 5 - 19 year olds
Independent examination fees & bookkeeping
2,867
8 Net Income l (expenditure) for the year
2024
2023
This is stated after charging:
Depredatlon
Independent Examiners Fees
1,920
9 Independent Examlners remuneration
The Independent Examlnerfs Fees amounts to £1,920 (2023: £1,920). There
were no other services.
Pag8 13

MOWMACRE YOUNG PEOPLES PIAY & DEVELOPMEKf ASSOCIATION
(LIMrrED BY GUARANTEE)
co
R THE YEAR END
IMAR
10 Trustees and key management personnel remuneratlon and expenses
The trustees received no remuneration during trE year. (2023: Nil)
The trustees did not have any expenses relmbu￿ed during the year. (2023: NII)
The key management personnel remuneration amounted to £29,036. (2023: £29,036)
11 Staff costs and employee benefits
2024
2024
2023
2023
Full Tlme
Number
Part
Full Tlme
Part
Number Number Number
aritable activities
The totsl staff costs and employee benefits were as follows:
2024
2023
Wages and salaries
Pensions
95,322
211
92,425
12 Debtor6
2024
2023
Other debtors
13 Creditors: Amounts falling due within one year
2024
2023
Other credltors
Deferred income - LCC advance payment
11,660
7,205
14 Funds
Balan
01.04.23
Balance at
ndi￿re Trar6fers 31.03.24
Income
Unrestricted Funds
General
Asset Replacement
Designated MUGA
Restrlcted Funds
General
24,734
35,000
80,000
107,297
(131,746)
65,000
(15,CKJO)
(50,000)
65,285
20,0(N)
30,OCK)
139 734
107 297
131746
Page 14

MOWMACRE YOUNG PEOPLES PLAY & DEVELOPMEKf ASSOCIATION
(LIMrrED BY GUARANTEE)
NOTE
THEA
R THE YEAR ENDED
31 MARCH 2024
NTIN
15 Analysis of net assets between funds
Unrestrlcted Funds
General
Asset Replacement
tksignated MUGA
Restricted Funds
General
65,285
20,OIXI
30,0(M)
65,285
20,0(KJ
30,O¢XJ
24,734
35,000
80,000
115,285
115,285
139,734
The Management Commtiee has set up an unrestricted deslgnated fund of £30,0(M)
for a "Multi Use Games Area" Gilled a MUGA Pool for short.
A further designated fund was set up for Asset Replacement which is quite common for
such organisations.
The deslgnated funds have been reduced glven the results for prevlous two years and
to build up the general unrestricted reseNes.
16 Related Party Transactions
There were no related party transacttons durlng the year (2023: None)
Page 15

MOWMACRE YOUNG PEOPLES PLAY
& DEVELOPMENT ASSOCIATION
(LIMrrED BY GUARANTEE)
nsoll
FOR THE YEAR ENDED
MAR
24
INCOME
Leicester City Councll
Other Income
104,484
98,730
1,666
107,297
100,396
EXPENDrnIRE
Wages & National Insuran
Travelling & Training Expenses
Accommodation Charyes
Activities
Equlpment & Materials
Building Maintsnance
Insuran
Telephone Charges
Postage, Stationery & Administration
Independent Examiner5 Fee5
Bookkeeplng
Volunteer Costs
Professional Fees
Bank Charges
95,533
3,927
2,584
16,866
3,164
700
1,383
92,473
6,202
4,278
15,211
4,762
1,853
1,230
1,454
666
2,160
707
3,666
930
79
734
1,680
1,128
2,750
300
154
131,746
135,671
NET INCOME BEFORE TAXATION
(24,449)
(35,275)
Corporation Tax
NEf INCOME FOR THE YEAR
(24,449)
(35,275)
FUND BALANCE BROUGHT FORWARD
139,734
175,009
FUND BALANCE CARIUED FORWARD
This page does not fonn part of the statuty financial statements
Page 16