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2021-09-30-accounts

Play Action INTERNATIONAL ANNUAL REPORT& FIIIANCIAL YEAR ENDED 30 SEPTEMBER 2021 STATEHENTS REGISTERED CHARITY.. 1172875 IN ENGLAND AND WALES, 9716 IN UGANDA

CONTEIITS Foreword From the Chair Pla Is Serious Business What We Do Where We Work Reflecting On the Past Year Highlights From 2021 Looking Ahead Financial Review Thankyou! Our Governance Statement Of Trustees, Responsibilities Independent Examiner's Report Consolidated Statement of Financial Activities Consolidated Balance Sheet Consolidated Cash Flow Statement Consolidated Notes to the Financial Statements UK Statement of Financial Activities UK Balance Sheet UK Notes to the Financial Statements 16 18 20 21 22 23 24 25 34 35 36 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

FOREIIORD FROH THE CHAIR 11 Small international development organisations like Play Action International are typically very efficient and lean. They retain low levels of reserves- usually on average just enough to cover 4 months operating costs - thus ensuring that the funds they hold are utilised to fulfil their charitable objectives. Before 2020, this seemed a sensible way to operate. But COVID-19 has changed the status quo. Two years on, and no one expected the pandemic to continue to reap havoc on individuals, communities, and economies. With charities unabletodeliverprogrammes dueto lockdownlrestrictions or rely upon their regular sources of fundraising, we, like thousands of organisations across the world have had to dig deep into our reserves. Indeed, in the UK alone, up to 45 % of small international development charities are likely to close or have already closed due to the impact ofCOVID on theirfinancial position. With most of these small organisations working at a grass roots level, the impact on the people we serve as a sector will be significant and could push back many of the gains we have made in recent times towards the UN'S SustainableDevelopment Goal& During these past two years, despite the incredible uncertainty we havefaced as an organisation, we have stucktogether.with the unwavering support of our Board members. the outstanding leadership of our CEO, Murielle Maupoint, and the immense sacrifices, passion and loyaltyof ourteam, volunteers, and supporters, in Uganda and the UK, we have managed to navigate our way through what we believe has been the worse. It is this togetherness - in the face of unprecedented adversity- that has been the bedrock of the charity's resilience and survival. Indeed, our belief in the future of our organisation and the power of play to enrich the lives of children is stronger than ever. And with some children having been denied an education for nearly 2 years, we know that our work is now needed more than ever-to get children back into school as engaged and passionate learners. 'Ifyou want to go fast, go alone. Ifyou want to go far. go together., African Proverb It has been truly humbling and inspiring to be part of the Play Action International family during these challenging times. Thankyou for everything that everyone has done to help us through 2021. Dr NooTzaman Rashid Chalr of Board of Trustees PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

PLAY IS SERIOUS BUSINESS THINGS TO KNOW ABOUT LAY Children learn & develop through play Children learn & develop cognitive skills, physical abilities, social & literacy skills. Play is healthy Play helps children grow & counteract5 obeslty issues facing many children today. Play reduces stress Play is joyful & provides an outlet for anxiety, stress & trauma. t Play is simple yet complex There are many different types of play such as symbolic, sociodramatic, functional and games with rules. Each helps children develop in different ways. Play IS learning Play & learning are not separate activities. They go hand in hand. Play is a child's learning lab. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

WHAT WE DO We believe that every child should have the opportunity to enjoy the far-reaching benefits of play. To this end, we design, develop, and deliver innovative and inspiring play facilities and play-based programmes to enable disadvantaged children to learn, develop, and heal. Playgrounds We are the leading not-for-profit playground manufacturer in Africa. Playgroups We reach sociallyexcluded children through our mobile play karts. Playworkers We train and support playworkers to use play to enhance children's lives in their communities. Education We enhance the quality of teaching and children's learning through our Educational Play teacher training. Mental Health We use play as a tool to support trauma affected children and those in institutions. Health & Hygiene We manufacture and install multi-user handwashing units and promote effective hygienethrough our Hygiene Heroes play programmes. Apprenticeships We train street connected young people through our nationally accredited welding and building apprenticeship scheme. Capacity Building Our Play Action Academy provides training to professionals in emerging nations to use play to support children's health, education, and wel being through play. Campaigning We work with local communities and government to raise awareness of the importance of playfor child development. And soon we will beadapting the play-based programmes we have developed over the past decade in Africa,to launch them in the UKtoo! PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

WHERE WE WORK From our office and workshop in Jinja {Uganda), we deliver our programmes across a wide variety of settings, including... Refugee Settlements With play providing effective psycho-social support to refugee and trauma affected children,we haveworked with UNICEF, Plan International, World Vision, Save the Children and the UK'S Foreign & Commonwealth Development Office since 2016 to respond to the play & educational needs of 250,000+ refugee children in Uganda. Rural Communities Rural communities often face significant disadvantage due to the remoteness of their location, lack of access to services and the impact of climate change on their livelihoods. Indeed, someofthe most remote areas in Uganda, show the highest levels of poverty in the country. Working in partnership with rural communities, we have achieved impressive results in increasing school attendance, learning outcomes and reducing dropouts. Our playgrounds have created a strong community centre where children and families can benefit from additional services. I IIC AN IHIJ,, C4QCL CII .)} Urbanslums Children living in urban slums face some of the harshest living conditions in the world. Homelessness, food scarcity, disease, crime, abuse, violence, addiction, and lack of sanitation are rife in slum settings. With no safe space to play and with many excluded from school, children face multiple risks, every moment of their life living there. We offer programmes to give children respite from the inconceivable realities of their day-tIFday life and provide vital opportunities to play, learn and develop. ECD Centres & Primary Sch(K)Is Over the past decadewe have developed an outstanding track record in supporting Early Childhood Develop IECDI centres and primary schools to successfully integrate playgrounds and play-based teaching in their settings, to help children to develop and learn. We are continually improving the range of playground components on offer and developing our educational play programmes- to ensure we remain at the cutting edge of play. Most recently we have launched a new programme, Hygiene Heroes, that uses play to improve hand hygiene amongst young children as well as manufacturing socially distanced, multi-user hand washing stations to enable schools to minimise the spread of COVID-19 and other illnesses/diseases. Hospitals and other institutions The world is designed for adults with children expected to fit in and navigate the adult world until they are adults themselves meaning there are many intimidating situations a child can find themselves in. Through our play programmes and resources, we work to provide a more child-friendly environment and produce better outcomes for all children. Our interventions range from implementing play-based programmes in hospitals to improve children's recovery, to creating child friendly spaces in police stations and refugee registration ￿ntre5 to minimise the fear that children experience in those settings. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

REFLECTING ON THE PAST YEAR When the pandemic sweptthe world in 2020, nooneanticipatedthatits effects would still beacutely felt in 2021. Unfortunately, in the same year we have had to contend with further economic challenges: On 30, April 2021, in response to the UK Government's reduction of the Overseas Development Aid budget, we received notification from DFID Inow FCDOI of the immediate termination of our UK Aid Direct grant agreement. This was a huge blow not only to our team in Uganda but the communities we had developed partnerships with and made promises to. The termination of the UK Aid Direct project resulted in a £180,000 loss of income to the charity and on the backofCOVID,could not have come at a worse time. On-going COVID travel bans, and restrictions forced us to cancel our International Volunteering projects to Uganda for a second consecutive year. This was a huge disappointment to our volunteers who had valiantly fundraised for these projects and resulted in a net loss of £350,000 in income. The continuing lockdowns and restrictions in Uganda resulted in our UK Aid Match grant for the project in Bidibidi Refugee Settlement being suspended for 3 months. Ultimately, we redesigned the project to a more community-based model to enable this work to progress and meet the needs of children forced out of school due to national closures. UKaid from the British people Despite this intensely challenging economic backdrop, the Play Action International team and our supporters have continued to drive the organisation forward. Last year we stated that we would focus on the following S strategic priorities. Did we achieve our goals? Yes we did! Here is a quick review... 1. Diversify Our Programmes YES:We continue to review and diversify our programmes to ensure we can enrich the lives of more children across the world. In the year we created new programmes including: Play & Protect: A community plastic recycling initiative rewarding schools for collecting waste plastic and educating schools in environmental awarenes& Not only are the plastics resold to create an important source of unrestricted income, but we are also aiming to repurpose the plastic to manufacture playground parts. Play for Health.. In collaboration with Dr Lavan Baskaran, we created a new course to support health workers to enhance children's patient journey and healing through play. EduPlay'. We revised and improved the content of our Educational Play teacher training programme to ensure teachers are equipped to inspire children to learn through play. We are also continuing to develop the Play Acllon Academy and our Community Playworker Ne￿ork- both of which we hope to launch in 2022. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

  1. Expand to New C(￿ntrIeS YES: Whilst our African expansion plans were impacted by the on-going COVID related restrictions, we were able to deliver a large, multisite, playground build project in Western Kenya, in partnership with The World We Want Foundation and The Nasio Trust. This successful project has set the scene for us to establish roots in Kenya with a view of replicating our successful model of operation from Uganda.
  2. Enhance our Positioning in Uganda YES: We continue to be the leading provider of playgrounds and play-based programmes in Uganda. In the psdt year we have develotEd relationships with key stakeholders and programmes such as The Lego Foundation and #Playmatters, USAID, UNHCR and Education Cannotwait, Australian Aid, KIX and The Dutch Relief Agency. These connections strengthen our position in Uganda, preparing us for key strategic partnerships once schools fully r*open post covIt> 19.
  3. Review Our International Voluntser Projects YES: Despite the disappointment of having to cancel our International Volunteer Projects, for a second consecutive year, we embraced the opportunity to review our offering to students and university partners to ensure we remain a market leader in the sector.we have streamlined activities, expanded the duration of projects, and implemented new systems to ensure when international travel reopens in 2022 we will be able to offer students a truly exceptional volunteering experience.
  4. Bring Play Action to the UK YES: One ofthe strategic aims of our rebrand was to enable the charity to access new opportunities and markets. In 2021, we were able to secure funding supportfrom themilton Keynes Community Foundation to pilot a community mobile play initiative using the award-winning Nudel Kart. The pilot is due to end in April 2022 and will shape our orFgoing play- based programmes supporting the UK'S most vulnerable and disadvantaged children. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

HIGHUGHTS FROH 2021 With COVID having hit the not-for-profit sector hard, our aim for 2021 was not simply to survive but to actively seek out new opportunities to shape our future. Play for Brightsr Futures Our UK Aid Match funded programme- Play for Brighter Futures. launched in February 2021 and was then suspended on I" July 2021 due to COVID lockdowns in Uganda. To reach out of school children whilst ,I' also respecting government restrictions, the team redesigned the programmes to a Nudel Kart, loose parts play. community- based model. UK Aid Direct In February 2020 we launched our thre&year UK Aid Direct IDFIDI funded project, to install Communit￿desIgned playgrounds and run our play training programme for educators in 59 early years centres in refugee settlements across Uganda. Little did we know that just 7 months later, DFID would request that we cut our annual programme budget by 2596 over the following 6 months and that DFID would then terminate the contract as part of its UK AID cuts in April 2021. This decision by the UK Government was devastating. Not only preventing us from completing the work we had started, butwith essentially no notice, it put our entire Ugandan operation and the livelihoods of ourteam at serious risk. Despite the COVID-19 restrictions being in place in Uganda until th 30 September 2021, we were able to build 25 playgrounds this year, providing a safe place for 25,000 children to play & develop. Small but Nighty When the severity of COVItYl 9 hit the UK in March 2020, we could never have imagined how much of an impact it would have on Play Action International and the whole international development sector. The Guardian, The Telegraph, Third Sector, The Metro, Sky News and RT News all reported on the plight facing the 10,000+ small UK charities working in the overseas aid sector. The lack of dedicated government funding support and the mergerofDFID and FCO meant that 4596 of small international development charities were facing the prospect of closure by June 2021. The impact on the world's poorest communities that these organisations serve would be catastrophic and would significantly push back recent progress made towards the achievement of the United Nation's Sustainable Development Goals. WE ARE OUR IMP MIGHTY. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

Consequently, the charity took a leading role in developing #SmallButMighty a campaign to urge the Government to provide unrestricted funding to small international development charities affected by the pandemic. Whilst the campaign did not leverage anysupport from the UK government, it cemented the charity's position and reputation in the sector. New Beginnings Partnering with The World We Want Foundation and The Nasio TrusL we were delighted to build our first playgrounds in Mumias, in Western Kenya. Over a period of 6 weeks, our team installed playgrounds and multi-user handwashing stations in two ECD Centres, two Primary Schools and at the local hospital. At each location, we also delivered community sensitisation sessions on the importance of play and delivered Educational Play training to teachers to enhance learner outcomes through play. At least 825 children will benefit every year from these new learning resources and programmes. Our project in Kenya, also saw us deliver our newly created Play for Health programme to 30 health workers and doctors to improve young patient journeys and children's recovery. A huge thank you to Dr Lavan Baskaran for working so closely with us to create this amazing new training programme. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021

LOOKING AHEAD As we look forward to the world recovering from the pandemic, as the leading play-based organisation in East Africa, and with an amazing team, we are excited by the opportunities that await us. In 2022 we aim to. 1. Enhance our Financial Stability The past two years have been the most difficult in our history. The COVID restrictions imposed in the UK and Uganda had a significant impact on our core fundraising activities and we were forced to deplete our reserves to sustain our operations. As we look fotward to the future, our primary objective is to stabilise our income and restore our reserves to enable us to manage any future unexpected threats to the organisation. It is our aim to achieve positive cashflow bythe end of 2022 and to secure reserves equal to 6 months of operating costs by 2025. 2. Inspire New Supporters The pandemic has shown the need for Play Action International to raise its profile in the UK in orderto increase its support base. With a positive brand, smashing social media and an effective website, we have the tools to inspire new supporters and aim try. Provide volunteering opportunities to a more mature, non-student audience in both UK and Africa. Develop crowdfunding capabilities on our website to enable supporters to invest specific projects and programmes - bringing them closer to our workand impact. Offer a range of playful and inspiring fundraising challenges to our supporters. 3. Drive International Volunteering We want to provide a unique and transformational programme of challenges and volunteering opportunities foryoung people Invest in new technology to create a smooth volunteering experience Develop Turing Scheme partnerships with universities Develop partnerships with secondary schools & colleges 4. Develop Corporate Partnerships With new programmes, both in the UK and in Africa, we have opportunities to create amazing partnerships with companies, that add value to their business, their people, and their customers. We want to: Promote employee engagement opportunitiesto companies Seek company sponsorship for key projects and programmes Develop corporate partnerships to support new initiatives and campaigns PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 10

  1. Expand Programmes Over the past 12 years, the charity has developed huge expertise in supporting the needs of vulnerable children through play. We have a successful operational model in Uganda that can be easily replicated across Africa. We have knowledgethat can be adapted to the needs of children and the professionals that work with them, both here in the UK and across the world. In this next year we aim to.. Pilot new, innovative play-based programmes in the UK and Uganda Set up and open a new playground manufacturing workshop and training centre in Kenya We are only able to look ahead with such positivity and enthusiasm because of the unwavering support of our donors, friends, partners, Trustees, and our incredible team. Thankyou! PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 11

nNANCIAL REVIEII The financial review is for the consolidated accounts of our operations in the UK and Uganda for the year ending 31yh September 2021. During the year, the pandemic related restrictions, both in the UK and Uganda, have continue to have a significanL negative effect on our core income generating activities.. Annual Income Comparison £800L)00 2019 ll2020 •2021 £700,000 £600L)00 £500L)00 £400L)00 £300L)00 £200L)00 £IOOL)00 £0 Donation5 & Grants Gift Aid Volunteering Regular Giving & Other With COVIt>19 restrictions impacting international travel, our primary source of fundraising income, international volunteering, fell to its lowest in our history- to just £26,922 in 2021. Volunteering income was 85% less than the amount our volunteers raised in 2020 and just 5% of the income raised through volunteering in 20191£506,9161.The reduction in volunteer income had a knock-on effecton GiftAid revenues which dropped by 6296 in the year to just £6,890. Our donations and grant income were also impacted - reducing to £403,369 from £709,932 in 2019. Indeed, our overall income in 20211£568,047) was just 44% of our pr&COVID turnover and a reduction of 20% on the previous year12020.'£707,306). Sources of Income 2021 Donations& Grants £403,369 Gift Aid £6,890 Volunteering £26.922 Regular Giving & Other £60.876 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 12

Despite the reduction in income, during the year, we invested £579,155 in delivering charitable activities with the remaining 9% of expenditure allocated to raising fund& Our expenditure on charitable activities in 2021 was 5286 less than the year prior to COVID 12019.'£1.2ml. In addition to the difficulties of delivering programmes during the pandemic, the DFID UK Aid Direct and UK Aid Match programme closures and suspensions further impacted our ability to deliver our charitable activities andto support some of the world's most vulnerable children, who have suffered greatly over the past 2 years. Expenditure Analysis Charitable Activities vs Raising Funds £1,4(K),000 £1,2C(),000 £l,OC(),000 £800L)00 £600L)00 £400L)00 £200L)00 £0 2019 2020 2021 Raising Funds Charitable Activities The implementation of our COVID Financial Strategy has enabled us to successfully navigate the economic and operational challenges we have faced. We have continued to support our operations- albeit at a reduced capacity - to ensure we could continue to deliver the highest quality of services to the children we serve. Nevertheless, the reduction in our income in 2021 to £568,047 against an expenditure of £641,547, has resulted in a net deficit of £73,500 for the year and reduced our consolidated unrestricted funds carried forward to £44,4281£119,303:20201. 2019 - 2021 Comparative Overview £1 AOO,000 2019 12020 ll2021 £1,200,CQO £l.000,CQO £800L)00 £600,000 £400L)00 £200L)00 £0 Income Expendiiure Fund5 Carried Forward PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 13

Our reduced income and its impact on our operating capacity has been deeply disappointing for everyone at Play Action International, especially when our pr*COVID growth trajectory was so strong. Despite this, we remain confident that we will not only overcome these challenges but that due to our strategic investments during COVID, we will enjoy even faster growth than before- ensuring we can impact more children, more quickly. We are trulygrateful to every memberof ourwonderful team in Uganda and the UKwhohave sacrificedtheir salary, taken furlough, adapted to home working, reduced their working hours, and supported the charity in every and any way they can to ensure our suNival. We are grateful to our Board of Trustees and our supporters for the continued faith and trust in our ability to drive the organisation through these challenging times. RESERVES POUCY The Board of Trustees has an agreed reserves policy. and the Finance Committee reviews the associated risks on a regular basis. Play Action International is committed to the prudent use of funds it receives as soon as is practical to achieve its mission whilst recognising the need to have reserves in place to ensure the continuation of our operations in the event of an unforeseen downturn. Using the budget, the board determines on an annual basis the level of unrestricted reserves required to meet the organisation's liabilities and the appropriate funds required to continue providing its services. It is the policy of the trustees to maintain the level of unrestricted funds at a level equal to three months of the charity's anticipated working capital needs. The reduced UK Aid programme, continuing COVID restrictions and lockdowns have prevented the achievement of three months working capital as reserves. As of 30 September 2021, unrestrirted resetves stood at £44,428- significantly under the level the Board of Trustees deems reasonable and necessary. The Board of Trustees continuously monitor financial results and forecasts. They support broadening of funding sources, the development of the volunteer programme and pnjdent management of liabilities including arrangements to spread payments Isee'Funding' below). Once the charity achieves its current reserves target of three months operating costs, it will review its Reserves Policy considering our recent experiences with COVID. RISK HAMAGEHEMT The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to manage those risks. The trustees consider that they have taken adequate steps to ensure compliance with this duty. See also'COVIt>l 9 Response, below. The CEO and Board of Trustees maintain a pr(Factive approach to identifying, managing, and mitigating risks to the charity and its operations. A risk register is maintained, which identifies significant risks, along with the probability of such risks occurring, the likely level of impacL together with mitigating action to reduce the charity's exposure as appropriate. Particular attention is given to those riskswhich have the potential to have the greatest impact on the charity. These include COVIt>l 9 risks as well as risks associated with safeguarding, reputation, finance, funding, international partnerships and health and safety. Procedures to mitigate other identified significant risks are implemented covering areas such as staff retention, erosion of values, mission drift and efficiency. Operational risks are managed on a day-to-day basis by management, whilst strategic risks are reviewed regularly, ensuring mitigation actions are progressing to plan and risks are consistently being minimised. This is formally presented to the trustees and assessed on a semkannual basis. Cov1￿19 Response In 202(P21, the charity continued to respond and adapt to the complexities of operating during a pandemic. The charity maintained as a priority the protection of its team and volunteers - ensuring any risks to their health and financial stability were mitigated to the best of our ability. Whilst programmes PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 14

were impacted due to lockdowns and local restrictions, the charity aimed to support children to the best of its abilities including redesigning programmes into a mobile format and designing/manufacturing multi-user handwashing stations for schools and playgrounds. Funding The suspension of aid funded activities as well as the broader impact on income generation due to local COVID restrictions, had a significant negative impact on the charity's financial position. Trustees approved an application for a Business Bounce Back Loan of £50,000 to support its day to day working capital requirements whilst maintaining monthly Finance Committee meetings to closely monitor the charity's solvency. The resources expended from grant payments received in advance from FCDO, prior to their closure of our UK Aid Direct project means that the charity is obligated to repay £25,364 to the FCDO. A structured repayment plan has been agreed with the FCDO to ensure we Se￿iCe the debt in full whilst not placing additional pressure on our financial position. International Volunteering The charity was forced to cancel its International Volunteering programmes in Uganda for a second consecutive year due to COVID travels restrictions and lockdowns. This had a significant impact on our revenues for the year however, the charity elected to enforce the decision at the earliest opportunity to minimise thefinancial impact on ouryoung volunteers and to protect theirwell-being. All volunteers were offered the opportunityto defertheir placements to Summer2022. The prolonged fall outof the pandemicand UKGovernment policies on Overseas Aid on the charity's revenues continues to be the greatest risk the organisation faces. Despite the resumption of the volunteering programme in 2021-22, with resetves at less than I month's operating cost, the organisation's ability to continue as a going concern is contingent on the continued lifting of COVID and other restrictions to permit the international volunteering programme to continue and to scale up in 2022-23. INVESTNEMT POUCY The Board of Trustees, having regard to the liquidity requirements of operating the charity, have kept reseNes in an interest-bearing deposit account to provide financial security. PUBUC BENEFIT In all matters, the trustees have had due regard for the guidance published by the Charity Commission on public benefit. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 15

THANK YOU!

NGO & GOVERNMENT PARTNERS Working in partnership with other organisations & government departments has many benefits to organisations like ourselves - enhancing our operational abilities and most importantly, providing the best opportunities for our beneficiaries. We thank the following partners for helping us to deliver our programmes: Ministry of Education & Sports (Ugandal Office of the Prime Minister (Ugandal Cotton on Foundation The Nasio Trust PLAN International (Ugandal Child Fund Uganda UKAID PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 17

OUR GOVERNANCE East African Playgrounds became a charitable incorporated organisation {CIO} in April 2017. We changed our name to Play Action International in August 2020. The charity is governed under its Constitution which was last amended in July 2020. CHARITY OBJECTS The objects of our charity are to advance in life and relieve the needs of disadvantaged children and young people in Africa and across the world through.. al The provision of educational play facilities, resources, activities and training projrammes provided in the interest of social welfare, designed to improve their conditions of life,. and bl Providing support and activities which develop their skills, capacity, and capabilities to enable them to participate in society as independenL mature and responsible individuals OUR BOARD & COMMITTEES The governing body of Play Action International is the Board of Trustees.Trustees seNe an initial term of three years and are eligible for reappointment. Trustees ensure that the charity carries out its aims and objectives for public benefit. The Board is responsible for overseeing the governance of all Play Action International's work and delegates the dayto-day management to the Chief Executive Officer ICEOI. The Trustees remain collectively responsible for the charity. In 2021, the Board met quarterly. At each meeting Trustees reviewed the charity's overall progress against agreed annual objectives, the financial position against the approved budget and organisational risks based on reports from the CEOand Treasurer. The Board has delegated specific responsibilities tothe Finance Committee whose membership is appointed by the Board. The Finance Committee is responsible for ensuring effective oversight of the charity's financial position- ensuring that financial risks are mitigated,that strong internal controls are maintained, and charity assets are used effectively. Since September 2020, the Finance Committee has met monthly toensure effective monitoring of our financial position and to rapidly implement remedial strategies, as necessary, as we continue to feel the economic effects of the pandemic Isee'Reserves Policy'l. RECRUITMENT, INDUCTION & TRAINING OF TRUSTEES When recruiting new Trustees, the Board gives regard to the skills, knowledge and experience needed for the effective administration of the CIO with a particular focus on key areas including financial management, safeguarding, legal, education and international development. We regularly review the skills, expertise and contribution of our Trustees to identify any gaps and development needs. Play Action International operates an equal opportunities and diversity policy and encourages applications from diverse backgrounds to reflect the nature of our work and our primary beneficiaries. Trustees are appointed following open promotion of vacancies. Interviews are conducted bythe Chair and CEO, with input from other Trustees as required. New Trustees complete and sign a declaration of interest, antFbribery policy, fit and proper person's declaration, Play Action International's code of conduct, safeguarding policy and undertake an Enhanced DBS check. All new Trustees receive a structured induction programme that covers all aspects of the role, an oveNiew of the organisation and safeguarding training. Trustees receive an induction pack that includes copies of the charity's constitution, safeguarding policy, code of conduc¢ strategy, budget, previous year's annual accounts and minutes of the Board's previous four meetings. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 18

REPORTED CONFUCTS OF INTEREST During this financial year no conflicts of interests were reported by Trustees. KEY MANAGEMENT REMUNERATION Play Action International's Senior Management Team ISMTI consists of the Regional Director for Africa and CEO. The salaries of SMT staff are based on the same approach we use for all employees. All salaries are reviewed annually by the charitys Board and are benchmarked against salaries of comparable organisations. PLAY ACTION INTERNATIONAL IN UGANDA Play Action International operates in Uganda as East African Playgrounds INGO reg. no. 97161. OUR NANAGEHENT BDARD DF TRUSTEES Dr Noorzaman Rashld Ichalrl Alex Minford (Treasurer) Rob Taylor Anuraag Parashar Tana Parker (resigned June 20211 CHIEF EXECUTIVE DFFICER Murielle Maupoint REGISTERED OFFICE & PRINCIPAL ADDRESS Challenge House, Shenvood Drive, Bletchley, MK 3 6DP INDEPENDENT EXAMINERS YP Finance Chartered Accountants Hawthorne House 17a Hawthorne Drive Leicester LE5 6DL BANKERS Thecovoperative Bank POBOX 101 l Balloon Street Manchester M60 4EP CHNRITh NUMBER 1172875 (previously registered as 11292441 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 19

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

OF PLAY ACTION INTERNATIONAL

CONSOUDATED STATEHENT OF FINANCIAL ACTivrriES For the year ended 30Septsmber 2021 Yearto 30109121 Yearto 30109120 Restated Total Funds Unrestrlcted Restrlrted Funds Funds Total Funds Note INCOMING RESOURCES Income & Endowments from: Donations & legacies Other trading activities Investments Other 94,688 1,540 403,369 498,057 1,540 684,120 9,313 50 13,823 68,443 68,443 Total Incomlng resources 164,678 403,369 568,047 707,306 RESOURCES EXPENDED Expendltureon: Raising funds Charitable activities Play & Apprentice Programme Other Interest Payable 58,570 58,570 99,952 177,161 401,994 579,155 634,416 3,822 3,822 Total resources expended 239,553 401,994 641,547 734,628 NEf INCOME IIDEFICITI 178,875) 1,375 (73,5001 127,3221 RECONCILIATION OF FUNDS Total funds brought foNard 119,303 25,000 144,303 171,625 TOTAL FUNDS CARRIED FORWARD 44,428 26.375 70,803 144,303 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 22

CONSOLIDATED BALANCE SHEET

Dr Noorzaman Rashid

Alex Minford

CONSOUDATED CASH FLOII STATEMENT For the year ended 30Septsmber 2021 30109121 Total Funds 30109120 Total Funds Restated Unrestrlcted Funds Restricted Funds Note Cash flows from operating activlties Net cash provided by operating activities 16 (47,927) 147,927) 113,7731 Cash flows from Investing artivltles Purchase of tangible assets Disposal of tangible assets 14,0641 14,0641 12,7051 5,552 14,0641 14,0641 2,847 Cashflows from financing activlties Bank loans & overdrafts 17841 17841 50,000 IDECREASEIIINCREASE IN CASH & CASH EQUIVALENTS IN THE YEAR 152,775) 152,775) 139,074) CASH & CASH EQUIVALENTS At the beginning of the period At the end of the period 139,585 86,810 139,585 86,810 100,511 139,585 NET CHANGE IN CASH & CASH EQUIVALENTS IN THEYEAR 152,775) 152,775) 139,074) PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 24

CONSOUDATED NOTES TO THE FINANCIAL STATEHENTS For the year ended 30 September 2021 1. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, and with the Charities Act 2011. The charity is a public benefit entity as defined in FRS 102. The Consolidated Balance Sheet and Statements of Financial Activities and Cash Flow consolidate the financial statements of the charity and its Ugandan operation (East Africa Playgrounds I'EAP"Il,' which is incorporated in Uganda as a company limited by guarantee. EAP is fully controlled by the UK operation (Play Action International Ltd) as it appoints the board and MD of EAP. The Ugandan operation, which is structured as a non-profit membership organisation in Uganda, prepares separate financial statements for the year ending 30 September, which are available on request. These statements are prepared in accordance with International Financial Reporting Standards for SMES. The Ugandan auditors, J T& Partners, who conducted the audit in accordance with International Standards on Auditing, gave an unqualified audit opinion for the year ended 30 September 2021. A separate Balance Sheet and Statement of Financial Activities is presented representing the activities of the UK operation. Prlor Year Restatement Prior year amounts have been restated to reflect an errol relating to the incorrect treatment of cash in transit be￿een UK and Uganda and Uganda grants incorrectly eliminated as transfers between UK and Uganda. As a resul¢ prior year income and cash have been increased by £26,483 and restricted income from donations and legacies by £29,936,. this resulted in increased funds brought forward into the current year,. to reallocate revenue previously eliminated on consolidation. The restatement has grossed up both revenue and expenditure by£29,936. There is no impact on funds brought fotward,. to recognise £25,000 in revenues previously deferred. The restatement increased funds brought forward by this amount Fund accounting Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Unrestricted funds can be used in accordance with the charitable objectives at the discretion of trustees. Incoming resources All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy. In the case of performance related grants or longterm contract income, income entitlement is considered to be conditional upon delivery of a specified level of service. Income is therefore recognised to the extent that the charity has delivered the service or activity. The expenditure incurred to date is used as a reasonable estimate or approximation of the charity's performance and so incorne entitlement. Any such income not recognised in the year will be carried forward as deferred income and is included in liabilities in the balance sheet to reflect the matching of such income with future activities. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 25

Resources expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and comprises the direct costs of fundraising, costs for fundraising events and promotions, the staff in these areas and an appropriate allocation of support costs. Charitable expenditure includes costs incurred in the furtherance of its charitable objectives, in addition to costs of recruiting and selecting volunteers for the volunteer programmes and an appropriate allocation of support costs. Support costs include UK staff, office and administrative costs and finance costs, as well as governance costs. Governance costs are those costs related to the governance of the charity as opposed to the daytiFday management of the charity's activities. Included within this categoryale independent examiner costs and trustee expenses. Support costs are allocated to expenditure purpose heading on the basis of the full-time equivalent number of staff contributing towards each purpose. Grants Grants are accounted for in line with performance of the activities for which the grant was provided or other performance related conditions. Taxation The charity is exempt from tax on its charitable activities. Operating leases Rental payments underoperating leases are charged as expenditure as incurred over the term of the lease. The charity does not have any assets held under finance lease. Tangible fixed a55ets Expenditure of a capital nature costing more than £l,(KK) in the UK or more than UGX I million in Uganda is capitalised at cost. Items below these thresholds are expensed as incurred. Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its useful economic life.. Office equipment and motor vehicles Tools, equipment, fixtures and fittings 12.5% on cost and 20% on cost 12.5Wo on cost Other assets and liabilities Debtors and creditors are stated at the settlement amount after any applicable discounts. Cash and bank deposits are stated at the cash amount. Deferred income relates to the timing differences between donations received in respect of performance related grants or long-term contract income and the recognition of income relating thereto in the Statement of Financial Activities based on the income recognition accounting policy outlined above. Foreign currencies Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account through the Statement of Financial Activities. Foreign exchange fO￿ard contracts are included on the balance sheet at their fair value and realised and unrealised gains lor10ssesl are credited / Idebitedl to the Statement of Financial Activities. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 26

  1. INCOME FROH DONATIONS & LEGACIES- CONSOLIDATED Yearto 30109r21 Yearto 30109120 Restated Total Funds Unrestricted Funds Restrirted Funds Total Funds Institutional donations & grants Gift aid Volunteer fundraising & contributions to volunteer participation costs Regular giving & other donations 403,369 403,369 6,890 29,922 429,316 18,311 181,198 6,890 26,922 60,876 60,876 55,295 94,688 403,369 498,057 684,120 Institutional grants and donations of £5,000 and above in the year ended 30 September 2021, and included in the above, are as follows: Programme (see Note 151 Refugee programme Ivia UK Aid Direct & UK Aid Match funding} Kenya programme & Refugee programme (via UK Aid Direct match funding) UK programme IPlayAction Academyl Community Play programme (playground at Rakia districtl Community Play programme13 ECD playgrounds at Nebbi, Lira and Alebtongl UK programme & Community Play programme (playground at Uganda Cancer Institute) Refugee programme {via UKAid Direct match funding) Community Play programme13 playgrounds at ECD Centres in Busial Refugee programme (via UK Aid Direct match funding) Refugee programme Ivia UK Aid Direct match funding) Refugee programme Ivia UK Aid Direct match funding) FCDO UKAID £151,193 The World Wewant Foundation £102,500 Sir Halley Stewart Trust Cotton On Foundation £35,167 £21,884 Plan Uganda £18,912 Brian Mercer Foundation £14,114 The Randall Charitable Foundation £12,000 Child Fund International £10,111 The Haramead Trust £5,000 The Borrows Charitable Trust £5,000 The Evan Cornish Foundation £5,000

  2. INCOHE FROM OTHER TrADING ACTIVITIES - CONSOLIDATED Yearto Yearlo 30109121 30109120 Events- Quest to Bidibidi Sale of merchandise 9,047 1,540 1,540 9,313 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 27

  3. INVESTMENT INCOHE - CONSDLIDATED Yearto Yearto 30109121 30109120 Interest receivable 50

  4. OTHER INCDME Yearto 30109121 Yearto 30109120 Government grants: Milton Keynes COVID Grant Government grants.. Bounce Back Loan Interest Forgiven Government grants: Coronavirus Job Retention Scheme Income from asset disposals & other income 10,0(X) 1,146 65,339 1,958 3,563 68,443 13,823 S. EXPENDITURE- CDNSOLIDATED Dlrert costs Allocatlon of support costs Yearto Yearto 30109121 Total 30109120 Total Expenditure on: Raising funds Charitable activitie& Play & apprenticeship programmes Other 4,027 54,543 58,570 99,952 374,380 3,822 382,229 204,775 579,155 3,822 641,547 634,416 259,318 734,628 Direct costs include foreign exchange gains recognised during the year of £7,41212019120: £5581 on remittances between the UK and Uganda.
  5. SUPPORT COSTS - CONSOLIDATED Yearto 30109121 Yearlo 30109120 UK Staff costs Management & administration costs Charity running costs Governance costs 217,724 36,012 4,322 1,260 272,170 35,794 8,069 3,884 259,318 319,917 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 28

Yearto Yearto 30109121 30109120 GOVERNANCE COSTS Independent examiner's remunerations Examination seNices Audit Planning Trustee expenses Legal & regulatory DBS & Safeguarding 1,200 1,200 2,272 24 io 50 388 1,260 3,884 Spend in respect of audit and accountancy services in Uganda amounted to £3,10812019120: £3,236),. these have been allocated l 00% to charitable activities. 8. STAFF COSTS - CONSOLIDATED Yearto 30109121 Yearto 30109120 Wages & salaries Social security costs Pension costs 286,568 18,595 3,798 308,961 373,363 31,212 6,458 411,033 The average monthly number of employees during the year was as follows: Yearto 30109121 Yearto 30109120 UK- Management UK- Administration & support Uganda 35 43 51 The Chief Executive Officer I'CEO? is considered to be the key management of the charity. Murielle Maupoint was CEO in September 2021 and remuneration paid to her during the year was £80,16912019120 £70,079). No other employees received emoluments in excess of £60,000. 9. TRUSTEES. REIIUNERATION & BENEFITS - CONSOLIDATED The trustees do not receive any remuneration for their services. Trustees are r*imbursed for their travel expenses in attending trustee meetings. £1 O of travel costs were r&imbursed in the currentyear,'12019120: £24- 1 trustee) PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 29

  1. TANGIBLE FIXED ASSETS - CONSOUDATED Officeequipment & motorvehicles Tools, equipment, fixtures & fittlngs Totals COST At l October 2020 Additions Disposals 45,568 3,660 45,996 91,564 4,064 At 30 September 2021 49.228 46.400 95,628 DEPRECIATION At l October 2020 Charge for the year Eliminated on disposal 26,205 2,822 13,470 3,802 39,675 6,624 At 30 September 2021 29,027 17,272 46,299 NET BOOK VALUE At 30 September 2021 20,201 29,128 49,329 At l Ortober 2020 19,363 32,526 51,889
  2. DEBTORS: AMOUNTS FALUNG DUE HITHIN ONE YEAR- CONSDLIDATED 30109121 30109120 Prepayments Other debtors 15,520 45,680 61,200 17,990 16,864 34,854 Other debtors include £26,375 in respect of grants awarded by the Sir Halley Stewart Trust not received. The grant is due in quarterly payments over 2 years commencing in June 2021.
  3. CREDITORS: AHOUNTS FALLING DUE IIITHIN ONE YEAR- CONSDLIDATED 30109121 30109120 Restated Bank loans & overdrafts Trade creditors Other creditors Accrued expenses Taxation & social security 9,528 28,734 780 5,898 41,907 86,847 783 13,889 2,416 9,329 6,391 32,808 The Bank Loan and Overdrafts represents a Bounce Back Loan issued under the government scheme to support businesses and charities impacted by the COVPI 9 pandemic. The loan was drawn down in July 2020. No repayments were due in the first 12 months of the loan,. thereafter the repayment term is 6 years from drawdown. The interest rate for the loan is 2.5% per annum,. the government covers interest payments for the first 12 month. The scheme offers the lender a 100% government guarantee, but the borrower remains 10086 liable for the loan. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 30

Deferred income balances are released to the Statement of Financial Activities during the year in line with performance. 13. CREDITORS: ANOUNTS FALLING DUE AFTER ONE YEAR- CONSOLIDATED 30109121 30109120 Bank loans & overdrafts 39,689 39,689 49,217 49,217 14. OBLIGATIONS UNDER OPERATING LEASES - CONSOLIDATED & UK At the balance sheet date, the total future minimum lease payments under norkcancellable operating leases in respect of officeequipment were: 30109121 30109120 Within one year Within two to five years After five years 1,440 880 1,440 2,320 2,320 3,760 15. CHARITY FUNDS - CONSDLIDATED At 01110120 Restated At 30109121 Income Expenditure Restrlcted funds Community play programme Refugee play programme Vocational training programme Kenya programme UK programme Programme programme 10,000 72,726 230,503 2.440 52,500 39,667 5,533 182,7261 1230,5031 117,4401 152,5001 113,2921 15,5331 15,000 26,375 Total restricted funds 25.000 403,369 1401,994) 26.375 Unrestricted funds General funds 119,303 164,678 1239,553) 44,428 TOTALFUNDS 144,303 568,047 1641,547) 70,803 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 31

At 01110119 At 30109120 Restated Income Expendlture Restrlcted funds Community play programme Refugee play programme Vocational training programme 178,288 107,417 15,0(X) 1168,2881 1175,4191 16,1461 10,000 68,002 6,146 15,000 Total restrlrted funds 74,148 300,705 1349,8531 25,000 Unrestrlcted funds General funds 97,477 406,601 1384,7751 119,303 TOTAL FUNDS 171,625 707,306 1734,6281 144,303 Restrlcted funds Grants are sought and received towards the specific costs of our principal programmes: il Community play programme, where funds are applied in disadvantaged communities to install playgrounds, and provide playbased training for these communities,. ill Refugee play programme, where funds are applied to install playgrounds and provide play-based training in refugee settlements,. iiil our Vocational Training programme where funds are atplied in providing apprenticeships to disadvantaged young people to learn vocational skills working with East African Playgrounds,. iv) our Kenya Programme, where funds are applied to extend our community and refugee play programmes into Kenya,. vl UK programme, where funds are applied to develop community play activities and the Play Action Academy in the UK,. and vil Programme Development, where funds are applied to develop new areas of activity,. for example plastics recycling. These funds are treated as restricted until such funds are spent. Generalfunds General funds are unrestricted funds in hand and are available to the charity to meet its objectives. 1G. CASH FLOII STATEMEiir Unrestrlcted Restrlcted Funds Funds Yearto 30109121 Yearto 30109120 Reconciliatlon of net Income to net cash flows from operatlng activities Net deficit forthe year Adjusted for Depreciation Ilncreasel/decrease in debtors Increase/ldecreasel in creditors 174,875 1,375 173,5001 127,3221 6,624 124,9711 45,295 6,624 126,3461 45,295 8,165 110,812) 16,196 11,3751 Net cash absorbed by operatlng artivities (47,927} (47,9271 (13,7731 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 32

  1. RELATED PARTY DISCLOSURES No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year ended 30 September 2021 nor during the year ended 30 September 2020.
  2. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES Yearto 30109121 Total Funds Restated Yearto 30109120 Total Funds Unrestricted Restricted Funds Funds Note INCOMING RESOURCES Income & endowments from: Donations & legacies Other trading activities Investments Other Total incomlng resources 383,415 9,313 50 13,823 406,601 300,705 684,120 9,313 50 13,823 707,306 1,273,575 2,131 148 1,275,854 300,705 RESOURCES EXPENDED Expenditureon: Raising funds Charitable activities Play & Apprentice Programmes 99,952 99,952 96,091 284,563 349,853 634,416 1,214,046 Interest Payable Total resources expended 260 384,775 349,853 734,628 1,310.137 NET INCOME IIDEFICITI 21,826 149,1481 127,3221 134,2831 RECONCILIATION OF FUNDS Total funds brought foNard 97,477 74,148 171,625 205,908 TOTAL FUNDS CARRIED FORWARD 119,303 25,000 144,303 171,625 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 33

UK STATEHENT OF FINANCIAL ACTIVITIES For the year ended 30Septsmber 2021 Yearlo Yearlo 30109121 30109120 Restated Total Funds Unrestrlcted Restrirted Funds Funds Total Funds Note INCOMING RESOURCES Income & endowments from: Donations & legacies Other trading activities Investments Other 94,688 1,540 340,223 434,911 1,540 450,864 9,313 50 13,823 66,485 66,485 Total Incomlng resources 162,720 340,223 502,943 474,050 RESOURCES EXPENDED Expendlture on: Raising funds Charitable activities Play & Apprentice Programmes 58,570 58,570 99,952 159,074 338,848 497,922 383,423 Interest Payable 3,822 3,822 Total resources expended 221,466 338,848 560,314 483,635 NET INCOME IIDEFICITI 158,746} 1,375 157,3711 19,5851 RECONCILIATION OF FUNDS Total funds brought fomard 35,358 25,000 60,358 69,943 TOTAL FUNDS CARRIED FORWARD 123,3881 26.375 2,987 60,358 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 34

UK BALANCE SHEEr As at 30 September 2021 30109121 30109121 Restated Total Funds Unrestrlcted Funds Restrlcted Funds Total Funds Note FIXED ASSETS Tangible assets 3,041 3.041 CURRENT ASSETS Debtors Cash at bank & in hand 15,520 78,399 26,375 41,895 78,399 20,499 99,896 93,919 26.375 120,294 120,395 CREDITOR5 Amounts falling due within l year 180,659) (80,659) 110,820) NEfcuRRENT ASSETS 13,260 26,375 39,365 35,359 CREDITORS Amounts falling due after l year 139,6891 139,6891 149,2171 NET ASSETS 123,388) 26,375 2,987 60,358 FUNDS OF THE CHARITY Restricted funds Unrestricted funds 26,375 123,3881 25,000 35,358 TOTAL FUNDS 2,987 60,358 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 35

UK NOTES TO THE llNANCIAL STATEHEIITS For the year ended 30 September 2021 1. INCOHE FROH DONATIDNS & LEGACIES - UK Yearto 30109121 Yearto 30109120 Restated Total Funds Unrestricted Funds Restricted Funds Total Funds Institutional donations & grants Gift aid Volunteer fundraising & contributions to volunteer participation costs Regular giving & other donations 340,223 340,223 6,890 196,060 18,311 6,890 68,097 19,701 68,097 19,701 181,198 55,295 94,688 340,223 434,911 450,864 Institutional grants and donations of £5,000 and above in the year ended 30 September 2021, and included in the above, are as follows.. Programme (see Note7) Refugee programme Ivia UK Aid Direct & UK Aid Math funding) Kenya programme & Refugee programme (via UK Aid Direct match funding) UK programme IPlayAction Academyl UK programme & Community Play programmelplayground at Uganda Cancer Institute) Refugee programme Ivia UK Aid Direct match funding) Refugee programme Ivia UK Aid Direct match funding) Refugee programme Ivia UK Aid Direct match funding) Refugee programme Ivia UK Aid Direct match funding) FCDO UKAID £151,193 Theworld We Want Foundation £102,500 Sir Halley Stewart Trust Brian Mercer Foundation £35,167 £14,114 The Randall Charitable Foundation £12,000 The Haramead Trust £5,000 The Borrows Charitable Trust £5,000 The Evan Cornish Foundation £5,000 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 36

  1. EXPENDITURE- UK Yearto 30109121 Yearto 30109120 Restated Total Direct costs Allocation of sUPPOrt cost5 Total Expenditure on: Raising funds Charitable activitie Play & apprenticeship programmes Interest payable 4,027 54,543 58,570 99,952 552,465 3,822 154,5431 524,405 3,822 383,423 260 560,314 560,314 483,635 Support costs are allocated to expenditure purpose headings on the basis of the number of full- time equivalent staff contributing towards each purpose. Included in the expenditure on charitable activities is £311,761 I201￿20.. £136,867) remitted to PAI'S Ugandan operations.

  2. TANGIBLE FIXED ASSETS- UK Office equlpment Tools, equipment, & motorvehicles rixtures & fittings Totals COST At l October 2020 Additions Disposals 3,316 3,316 At 30 September 2021 3,316 3,316 DEPRECIATION At l October 2020 Charge for the year Eliminated on disposal 275 275 At 30 September 2021 275 275 NET BOOK VALUE At 30 September 2021 3,041 3,041 At l October 2020 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 37

  3. DEBTORS: AHOUNTS FALLING DUE HITHIN ONE YEAR - UK 30109121 30109120 Prepayments Other debtors 15,520 26,375 20,499 41,895 20,499 Other debtors include £26,375 in respect of grants awarded by the Sir Halley Stewart Trust not received. grant is due in quarterly payments over 2 years commencing in June 2021.

  4. CREDITORS: ANOUNTS FALLING DUE IIITHIN ONE YEAR- UK 30109121 30109120 Restaled Bank loans & overdrafts Trade creditors Deferred income- restricted Other creditors Accrued expenses Taxation & social security 9,528 28,444 783 6,392 1,129 2,416 41,907 80,659 10,820 The Bank Loan and Overdrafts represents a Bounce Back Loan issued under the government scheme to support businesses and charities impacted by the COVPI 9 pandemic. The loan was drawn down in July 2020. No repayments were due in the first 12 month of the loan,. thereafter the repayment term is 6 years from drawdown. The interest rate for the loan is 2.5% per annum,. the government covers interest payments for the first 12 month. The scheme offers the lender a IO0% government guarantee, but the borrower remains l 00% liable for the loan. G. CREDITORS: AHOUNTS FALLING DUE AFTER ONE YEAR- UK 30109121 30109120 Bank loans & overdrafts 39,689 49,217 39,689 49,217 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 38

  5. CHARITY FUNDS - UK AtOI110120 Restated Income Expendlture At 30109121 Restrlcted funds Community play programme Refugee play programme Vocational training programme Kenya programme UK programme Programmedevelopment 10,000 12,613 240,503 2,440 52,500 39,667 2,500 122,6131 1240,5031 117,4401 152,5001 113,2921 I2,5￿) 15,000 26,375 Total restricted funds 25,000 340,223 1338,8481 26,375 Unrestricted funds General funds 35,358 162,720 1221,4661 123,3881 TOTAL FUNDS 60.358 502,943 1560,314) 2,987 At 01110119 At 30109120 Restated Income Expendlture Restricted funds Community play programme Refugee play programme Vocational training programme 68,900 158,9001 10,000 6,146 15,000 16,1461 15,000 Total restricted funds 6,146 83,900 165,0461 25,000 Unrestricted funds General funds 63,797 390,150 1418,5891 35,358 TOTAL FUNDS 69,943 474,050 1483,635) 60,358 Restrlcted funds Grants are sought and received towards the specific costs of our three programmes: il Community play programme, where funds are applied in disadvantaged communities to install playgrounds, and provide play-based training for these communities,. ill Refugee play programme, where funds are applied to install playgrounds and provide play-based training in refugee settlements and iiil our Vocational Training Programme where funds are applied in providing apprenticeships to disadvantaged young people to learn vO￿tIOnal skills working with East African Playgrounds., iv) our Kenya Programme, where funds are applied to extend our community and refugee play programmes into Kenya,. vl UK programme, where funds are applied to develop community play activities and the Play Action Academy in the UK., and vil Programme DevelopmenL where funds are applied to develop new areas of activity; for example plastics recycling. These funds are treated as restricted until such fijnds are spent. Generalfunds General funds are unrestricted funds in hand and are available to the charity to meet its objectives. PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021 39

  6. COMPARATIVE STATENENT OF FINANCIAL ACTIVITIES- UK Yearto 30109121 Total Funds Restated Yearto 30109120 Total Funds Unrestrlcted Restrlrted Funds Funds Note INCOMING RESOURCES Income & endowments from: Donations & legacies Other trading activities Investments Other 366,964 9,313 50 13,823 83,9(X) 450,864 9,313 50 13,823 666,764 148 Total incoming resources 390,150 83.900 474,050 666,912 RESOURCES EXPENDED Expenditure on: Raising funds Charitable activities Play&Apprentice Programmes 99,952 99,952 96,091 318,377 65,046 383,423 651,340 Interest Payable 260 260 Total resources expended 418,589 65.046 483,635 747,431 NET INCOME IIDEFICITI 128,4391 18.854 19,585} 180,5191 RECONCILIATION OF FUNDS Total funds brought foNard 63,797 6,146 69,943 150,462 TOTAL FUNDS CARRIED FORWARD 35,358 25.000 60,358 69,943 PLAY ACTION INTERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30 September 2021