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

2. 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.
3. 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.
4. 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.
5. 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

5. 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

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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

2. 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
3. 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

4. INVESTMENT INCOHE - CONSDLIDATED
Yearto
Yearto
30109121
30109120
Interest receivable
50
5. 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.
7. 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

10. 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
11. 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.
12. 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

17. 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.
18. 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

2. 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.
3. 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

4. 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.
5. 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

7. 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

8. 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