OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-06-30-accounts

Play Ac*ion INTERNATIONAL ,Ik )1 ANNUAL REPO & rinancial Period ended 30 June 2023 Statements Registered Charity/NGO.. 1172875 (England & Wales), 9716 (Ugandal & OP. 2181051122-487113011 IKenyal

CONTENTS Foreword from the Chair The benefits of play What we do Where we work Reflecting on the past year Highlights from 2023 Looking ahead Financial review Thankyou: Our governance Statement of Trustee's 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 15 16 18 19 20 21 22 23 31 32 33 PLAY ACTION iTrrfERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023

FOREWORD FROH THE CHAIR 11 Welcome to ourannual report,a celebration ofthe remarkable journey we've undertaken together over the past year. As I sit down to reflect on our accomplishments, I'm filled with pride and gratitude for all that we've achieved. Firstly, I'm excited to share that we've made some strategic changes to better align our operations with our mission and the needs of thosewe serve.we shifted ouraccounting period to 30th June, ensuring that our financial statements now mirror our funding cycle more closely. This adjustment not only provides greater clarity but also enhances transparency, enabling us to make more informed decisions to support our initiatives. This report therefore focuses on our performance and impact over the past 9 months. between 1" October 2022 th and 30 June 2023. One of the most significant highlights of this period is our expansion into Kenya. Building on the success we've experienced in Uganda since 2009, we're thrilled to offer new opportunities and extend our reach to more children. This expansion represents a testament to the vision and hard work of our team, as well as the unwavering support of our donors and partners. Of course, it's no secret that the past year has presented its share of challenges. The lingering effects of the pandemic have tested our resilience, making it more difficult to navigate the ever<hanging landscape of grant funding and rising costs of living. However, despite these obstacles, we've remained steadfast in our commitment to our mission to enhance children's lives through play, finding innovative ways to adapt and thrive in the face ofadversity. I want to extend my heartfelt thanks to our trustees, team members, volunteers, and our wide network of supporters and partners. Every one of you plays a crucial role in driving our charity forward, and yourdedication hasnot gone unnoticed. Our pride, especially in the impact everysingle member of the team has had in driving the charity forwards through difficult times, knows no bounds. As we lookahead, I'm filled with optimism and hope for what the future holds. With your continued support, I have no doubt that we'll continue to make a profound impact on the lives of the children. young people, and communities we serve, both at home and abroad. Together, we can overcome any obstacle and create a brighter, more inclusive world for all. Thank you for your unwavering support and dedication. Here's to another year of making a difference, one life at a time. Dr Noorzaman Rashid Chair of Board of Trustees March 2024 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

THE BENEFITS OF PLAY SOUAL Playing with others teaches negotiation, collaboration, compromise and empathy. EHOTIOIIAL During pla different emotions, as well as ractising empat understanding. children PHYSICAL Bein active supports well-being, fine & gross motor skills and coordination. CONIIUMICATION Enables children to practice their language skills and build their vocabulary. CREATVITY Play stimulates curiosity, and allows children to use their imagination and solve problems. COGMMON Play su ports co nitive deve opment, ocus and reasoning. PLAY ACTION iTrrfERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023

WHAT WE DO We believe that every child should havethe opportunityto 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. PlaygrourKIs We are the leading not-for-profit playground manufarturer in Africa. Playgroups We reach sociallyexcluded children through our mobile play groups. Playworkers We train and support playworker5 to use play to enhance children's lives in their communities. Educ(rtion 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 train medical professionals to use play to deliver more child-friendly frontline health services and to accelerate children's recovery from inpatient care. Apprenticeships Wetrain streetconnetted young peoplethrough our nationallyaccredited welding and building apprenticeship scheme. Capacity BuildirNJ Our Play Action Academy provides training to professionals in emerging nations to use play to support children's health, education, and well- 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 be adding the design and building of innovative play based Early Childhood Development Centres to our growing portfolio of expert, play-based services. PLAY ACTION iTrrfERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023

WHERE WE IIORK From our offices and workshops in Milton Keynes (UK), Jinja (Ugandal and Kisumu (Kenya) 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 Oflice since 2016 to respond to the play & educational needs of over 250,000 refugee children in Ugand& 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, some of the most remote areas in Uganda show the highest levels of poverty in the country. Working in partnerships with rural communities, we have achieved impressive results in increasing school attendance, learning outcomes and reducing dropouts. Indeed, our playgrounds create a strong community settingwhere children and families can often access additional services. Urban Slums Children living in urban slums face some of the harshest living conditions in the world. Homelessness, fwd 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-t(Fday life and vital opportunities to play, learn and develop. ECD Centres & Primary ScFThls Over the past decade we 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 continualw improving the range of playground components on offer and our educational play programmes- to ensure we remain at the cutting edge of play. Most recently we have developed a mobile play-based programme ensuring we can bring play-based education and support services to the hardest to reach early years children. 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 centres to minimise the fear that children experience in those settings. PLAY ACTION iTrrfERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023

REFLECTING ON THE PAST YEAR We set ourselves 3 key strategic goals for the yearto strengthen ourorganisation and enable us to serve more children. We are delighted by the progress we have made... 1. Diversify Income In Progress.. We wanted to dlverslfy our Income, to Ilmit the Impact Increased competltion has had acrossthesectorfor publlcdonationsand grants. We have expanded our training delivery through the launch of the online Play Actlon Academy and have actively promoted our bespoke trainings for NGOS and CBOS. rrnts Play LEkWSE lnihl55hpryw￿ In1￿YE￿W￿r￿shpP ywwlildixp￿r topl￿B￿lIh￿cOnBe0uEn¢ES0f plwy Vid¥Jlthe LekmlngcP￿P￿lThts.S L Levd. Basic The Play Action Academy currently offers 2 online courses- Timeto Play and Playfor Health. Our aim is to expand our online content and offer paid, certified courses to support the development of play- based professionals in sub-saharan Africa as well as generate unrestricted income for the charity. Our newly designed,'Howto Make a Toy. training programme, was launched with great success in the year, bringing parents and community members together to learn how to make play-friendly toys for children using locally found materials. We spread our wings out to Zambia to deliver our Educatlonal Playtraining to local professionals. 2. EnharLE Volunteering Programme In Progress.. We wanted to contlnue to grow our volunteeringprogrammeandtowlden partlclpation. We are one of the ￿adIng charity Partnersfor universities across the UL In the year we were able to resume our International Volunteering programme and are due to take morethan 200young people to build 14 playgrounds between June- September 2023. We increased the number of UK universities we partner with from 12 to 34 and the number of volunteers we supported increased by 51 %. We partnered with the Turlng Scheme, enabling us to widen participation for a greater number of young people who may otherwise not have been able to volunteer with us. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

TURING FUNDING Once-in-a-lifetime opportunities for personal & professional develo ment for students. s a full time Youth ilork stUd￿t who h{￿ carin re5 ibilitie5, working is r¥Jt an optiDn ts me in tsrms OF fvnding. TrEr8Fore. with)Lrf( this fu ing wcwld have rth teen able to apply or go orKI exper1er￿e the wonders I have with Pl(Ty Action International. As a Ywth Ilork skn(knt, I was able to utilise my tinE with Pl¢Jy Action Intsrnational as m placement for my fiml year, to which the irnrnense practical cpportunities for change allowed L r me to gJin a first class. Since rets¥ning tom sbAies after rn volunte&ing, my PerS[￿rtiVe of volunteering chan seek L Eecome 0 9)ciaYwpKk¥ and am now seeking humanitarian work instea ed, I no longer this eX￿rIenCe with Play Action Intematicmal ond for th(rt l lEyc￿d grateful. ep Y2 The Turing funding has made this volunteeri wtth an o Ility to fund my fli Dvidi this funding, I wculd have uggled enDfpTrJusly to acquire the financial bilities in order to rnake this ca vo unteerirya experience possible. Volunteering in iJ3anda hos help￿1 me develDP alternative perspectives into team work, cotrdination arKI communication- oll of which are extremely wevolert and essential within the ￿SIn￿ wld. 99 ee I would h(wg L￿n able to fvlfil my trip without the bursary, it guve rrE an unforgettable experience thrrt I hove walked away from with a wealth of experience ar trunsferuble skills have hel mein rny degreelcareer. Fty tri fiJlly en nced my student exFErience, and &e bursory was Dnly reason I was able tu take this Dnce in a lifetime LVForknnity. 99 In October 2022, we delivered our first volunteering programme in Kenya, hosting an incredible team of doctors, medical professionals. and business owners to build a playground at Obwolo Primary School in Kisumu, Kenya. We were also honoured to have two highly experienced early years and primary school teachers spend a week at Obwolo Primary School, working closely with the teaching staff, to support them to enhance their skills in child-centred education. 3. Develop Corpor(rte Partnerships In Progress.. Wewanted to ￿rengthen exlsting corporate partnershlpsand develop new ones. In the year we were able to expand existing corporate partnership and welcome new business partners on board. We are grateful to all our corporate partners who enable us to enhance the lives of morevulnerable children through the gift of play. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

HIGHUGHTS FROH 2022123 Last year was a whirlwind of successes for our organization, from groundbreaking projects and exciting partnerships to hitting major milestones, all while keeping our fun-loving spirit alive! Play Action Intsrnational - KENYA In April 2023, Play Action International Kenya was officially reglstered as an NGO In Keny4 opening a whole new world of opportunities for the charity.This is a key tenet of our growth strategy, as we aim to support more children, parents, and teachers, across East Africa, with our play-based programmes. We are infinitely grateful to Dr Lavan and the team of volunteers he recruited whose dedication and generosity powered our expansion to Kenya. Play & Protect From ourworkshop in Uganda, the first stage of our'Play & Protecv plastic recycling project saw us recycle an astonishing 175 tonnes of plasiic waste from Jinja District during this period. The next stage of this project will see Play Action International create playground elements and other play materials using the recycled plastics. Obwolo Earfy Years Childhood Centre Working in partnership with Caukin Studios and Obwolo Primary School children and staff, we designed a new, modern play-based pre-school to replace the dangerous, corrugated metal structure the 92 young children currently occupy. Building works are due to start in July 2023. We are beyond excited to be embarking on this new adventure and we thank all our supporters for their donations that are making this dream a reality. Awards We are proudto have had thequalityand impactofourwork recognised during the year. In January 2023, we won VamoosTravel's Biggest Impact Award. In May 2023, we won Loughborough RAG'S Charlty Partner of theyear. In June 2023, we were nominated once again for The National Student Fundralsing Associatlon Charlty of the YearAward. These awards and nominations are a testament to the unparalle support our dedicated team offer to our volunteers and supporters, year in, year out. J I PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

LOOKING AHEAD We're thrilled about the groundwork we've laid to bolster our recovery efforts. In the 51 upcoming financial year beginning on l July 2023, we aim to concentrate on three main areas: 1. Enabling Financial Growth We are determined to ensure the long-term financial health and stability of the charity. To this end, we will focus our efforts on the following activities: Corporate Pa rtnerships.. We believe that our work offers outstanding opportunities for CSR/ESG focused companies whilst also providing life affirming experiences for their employees. To underline our commitment and investment in developing mutually beneficial and long-lasting partnerships with corporate partners we are creating the new role of Corporate Engagement & Fundraising Lead in our organisation. Social Enterprise: We recognise the urgent need to increase unrestricled funding to not only support our overhead expenditure but also to invest in the development of new programmes. The Play Action Academy is just one of several social enterprises ideas we are developing to generate additional revenues for the charity whilst promoting the benefits of play across the world. Volu nteeri ng: Our international volunteering projects provide hundreds of UK based university students with life changing opportunities every year. We will continue to invest in Play Action International being the leading university charity partner in 2023124 - ensuring we can support more young people to enhance their degrees through volunteering. 2. Improving & Expanding Our Services Our aim is for every child to have access to play, to enhance their lives. To achieve this, we aim to continue to improveand expand our programmes- Partnershlps'.Wewanttodevelop newand impactful partnershipswith other NGOsand government agencies, across theworld, to ensure our work reaches the children that need it most. 'r iyLtr PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

Playground5- We will revlew our playground fabricatlon processes and designs with the aim reducing manufacturing costs and installation time, thus mitigating the cost-of-living increases that have impacted most parts of the world and the affordability of our play equipment. Play Box.. We wantto develop low-cost alternative to our playgrounds the 'Play Box, offer schools and community-based settings with the educational materials they need to engage children's learning and development through play. Training.. We want to expand our online and iTrperson training offering to enable more professionals to integrate play into their programmes. 3. Driving International VolurTteering Our international volunteering programme is one of the best, if not the best, in the UK. Every year we secure more partnerships with UK universities, providing more young people with career and life changing experiences. Our priorities for 2023124 are as follow% Quallty- We will review our offering and processes to ensure we continue to offer excellent value for money and provide volunteers with the support they need to succeed in the volunteering programmes. Partnerships: We aim to work with more UK university partners and funders, such as the Turing Scheme, to enable and support more young people to achieve their volunteering goals. Expansion.. Wewill be expanding our university international volunteering programmeto Kenya, and want to encourage professionals and other members of the public to join our volunteering activities too, because you're never too old to play A huge thank you to all our supporters and funders. You are the driving force behind everything we achieve! PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 10

FINANCIAL REVIEW Thefinancial review is for the consolidated accounts of our operations in the UK and Uganda 51 Ih for 9 months for the financial period between l October 2022 and 30 June 2023. Business Hqmlel The charity's fundraising model iscurrently primarilydriven by student volunteering projects-an annual cycle which significantly impacts the timing and level of our financial resources. The timing of fundraising income is driven by the academic calendar. Students raise sponsorship to fund their volunteering activities building playgrounds in Africa. As such, income starts to flow from Octoberas students return to universities and colleges, rises steadily through the winter as students raise sponsorship, and reaches its peak around the months of April to June as students reach their fundraising deadlines. Over the summer months those funds are expended on delivering the volunteering projects. In the following October, a new cycle of student fijndraising commences. 2022123 Ovwview The financial period has seen the charity's international volunteer programme get firmly back on its feet, post the pandemic intemational travel restrictions. Indeed, in the year we experienced a 76% increase in funds raised through our international volunteering programme, against the prior year12022.. £243,943). We are infinitely grateful to our volunteers whose support has ensured we have been able to continue our work during these exceedingly difficult economic times. Source of Income 2019- 2023 £800,000 £700,000 £600,000 £500,000 £400,000 £300,000 £200,000 £ioo,000 £0 Donatims &Grants Gift Aid Volunteering Regular Giwng &Other •2019 •2020 •2021 m2022 ll2023 The global economic climate has continued to put pressure across different funding sources. We have experienced heightened competition for grant funding which has resulted in a reduction of grant income and restricted donations of 84% since COVID- down from £709,932 in 2019 to £1 10,669 in this period. To mitigate the impact of the competitive grant funding climate, we are expanding to new territories and into new areas of service provision. We are also pursuing social enterprise-based activities to enable us to generate unrestricted income to support our core operating costs. Despite the continued financial challenges that the PLAY ACTION iTrrfERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023 11

international development sector is facing, we are encouraged by the overall growth in our income in the period of 2596 to £617,761 1£493,638.. 20221 and thank our team members, trustees, volunteers and other supporters for being part of our financial recovery. Main Sources of Income 2023 Gift Aid £49,067 Volunteering £429,897 Donaiions& Grants £110,669 Regular Gimng & Other £25,085 With a 46% reduction in grant funding receipts compared to 2022, we had to reduce the total expenditure on our charitable activitiesto £495A961£610,047: 20221. Despite this drop in available funds for our programmes, our spend on our charitable programmes equated to 93Wo of our overall expenditure. We look forward to the economic climate improving, competition for grant funding easing and the development of our new programmes to drive increased revenues in 2023124. Expenditure Analysis Charitable Activities vs Raising Funds £1,400,1 £1,200,1 £i,000,I £800,000 £600,000 £400,000 £200,000 £0 2019 2020 2021 2022 2023 Raising Funds ll Charitable Activities The Trustees and Executive Board of Play Action International remain committed to our post COVID Financial Strategy - working tirelessly to deliver the highest quality of services to the children and young people we serve whilst we fully realise our financial recovery. Indeed, at the period end we were ableto post a surplus in the 9 months of £77,404 Ideficit £169,057: 2022 - 12 months) which reduced our deficit carried forward by over 80% to -£20,8501-£98,254: 2022). PLAY ACTION iTrrfERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023 12

2019 - 2023 Comparative Overview £1,400,OL4) £1,200,0(X) £i,000,o(x) £800,000 £600,000 £400,000 £200,000 £0 Income Expenditure Funds Carried ard -£200,￿0 2019 2020 •2021 2022 2023 As we reflect on the financial period, we believe that there are very positive signs pointing to our financial recovery and a sustainable fijture. Despite the continuing aftermath of the pandemic, our total income increased by 27% with our international volunteering programme nearing pr&COVID levels and our expansion into new territoiies and programmes providing increased income generation opportunities for the future. Indeed, we feel extremely optimistic that the tide is finally turning, and that Play Action International can look foNard toyear-on-year growth, so thatwe can reach more children through our work None of this would have been possible without the commitment, creativity and excellence of the Play Action International team and our supporters. We are truly grateful for their unwavering support which has led us through the most challenging times in our history. RESERVES POUCY The Board of Trustees has an agreed reserves policy, and it 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 reseNes 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 seNices. It is the policy of the trustees to maintain the level of unrestricted funds at a level equal to three months of the charitys anticipated working capital needs. As at 30 June 2023, the charity had no reserves with reseNes having been depleted over the past 3 years as the charity navigated its way through the pandemic and difficult economic environment. In response to this financial position, the Board of Trustees meet every month to monitor financial results and forecasts. The Board and Senior Management Team have implemented a post- COVID recovery plan to ensure the charity rebuilds its revenue streams and rese￿e5 whilst also meeting the financial liabilities incurred during the pandemic e.g. Business Bounce Back Loan. Once the charity achieves its current reserves target of three months operating costs, the Board will review its Reserves Policy considering recent experiences with COVID. PLAY ACTION iTrrfERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023 13

CASH FLO¥ AND OVERDRAFT POUCY Due to the timing of the academic year and the seasonal nature of our fundraising, the charity currentlymakes use ofan overdraft in the autumn months Isee BUSINESS MODELabovel.Weuse this overdraft asa short-term measure that enables us to bridge the cash flow gap between our expenditure and the commencement ofa new fundraising cycle. We are committed to maintaining this facility at a modest level and our intention is to reduce reliance on it as we rebuild our cash reseNes. RISK MANAGEMENT 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. The CEO and Board of Trustees maintain a pro-active 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 occuThing, the likely level of impact, together with mitigating action to reduce the charitys exposure as appropriate. Particular attention is given to those risks which have the potential to have the greatest impact on the charity. These include residual COVID-19 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 managemenL 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 semi-annual basis. Fundraising Hodel We continue to evaluate the risk associated with our unique fundraising model and its inherent tie to the academic year. Measures are in place to monitor and manage this risl ensuring that our financial strategy effectively navigates the cyclical nature of our income, safeguarding the charity's financial health, and its ability to deliver impacrful projects. Funding The UK international development sector is facing a crisis due to the reduction in trusts & foundations supporting international projects and the increased competition for such available grants. The team continue to be creative as they seek new channels for income generation and are investing heavily in developing our international volunteering programme as well as securing corporate partnerships. Cashflow Due to the timing of the academic year and the seasonal nature of our fundraising model, the charity currently makes use of an overdraft in the autumn monthslsee BUSINESS MODEL above). We use this overdraft as a short-term measure that enables us to bridge the cash flow gap between our expenditure and the commencement of a new fundraising cycle. We are committed to maintaining this facility at a modest level and our intention is to reduce reliance on it as we rebuild our cash reserves. INVESTHENT POLICY The Board of Trustees, having regard to the liquidity requirements of operating the charity, reseNes when available, are held in an interest-bearing deposit account PUBLIC BENEFrr In all matters, the trustees have had due regard for the guidance published by the Charity Commission on public benefit. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 14

THANK YOU! Our work is only possible because of the generous support and belief of so many different people and organisations. We would like to make special mention to the following funders and organisationswhose support over the past year has been truly invaluable: GRANT FUNDERS Henryvan Straubenzee Foundation Proseed Foundation Paulson411is Charitable Trust Gamely Games Play & Protect Foundation Bryan Guinness Charitable Trust Laing Family Charitable Trust UNIVERSITY PARTNERS Play Action International was founded by passionate students who wanted to make a difference. Every year we work with the UK'S leading universities and RAGS to bring our transformational volunteering and fundraising opportunities to young people, including- Bath, Birmingham LANS Dept Bournemouth ISUBUI, Bristol, Cardiff, Cardiff MeL Cumbria, Durham, Exeter RAG, Hertfordshire, Hull, Leeds BecketL Leeds Becketlcalifornia State University IUSAI, Liverpool, Loughborough IRAGI, London School Economics, Manchester, Northumbria, Nottingham, Portsmouth, Reading RAG Royal Holloway, Sussex Swansea, University of East Anglia, Ulster, University of South Wales, University of Wales Trinity Saint David, Warwick, Westmont College IUSAI, York and York Stjohn.

ey NGO & GOVERNMENT PARTNERS Working in partnership with other organisations & government departments has many benefits to organisations like us 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 Youth with a Mission Child Fund (Ugandal The Turing Scheme Finn Church Aid Iugandal New Horizons Foundation Lupeni (Romanial Finn Church Aid PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 15

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 programmes 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 independent mature and responsible individuals OUR BOARD & conMirrEES The governing body of Play Action International is the Board of Trustees. Trustees serve 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 day-to-day management to the Chief Executive Officer ICEOI. The Trustees remain collectively responsible for the charity. In the year, the Board met quarterly. At each meeting Trustees reviewed the chaTity's overall progress against agreed annual objectives, the financial position against the approved budget and organisational risks based on reports from the CEO and 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 to ensure 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 (see'ReSe￿es Policy'l. RECRurrHENT. 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 and gaps and development need Play Action Intemational 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 by the Chair and CEO, with input from other Trustees as required. New Trustees complete and sign a declaration of interest, anti-bribery policy, fit and proper person's declaration, Play Action International's code of conducL safeguarding policy and undertake an Enhanced DBS check All new Trustees receive a structured induction programme that covers all aspects of the role, an overview of the organisation and safeguarding training. Trustees receive an induction pack that includes copies of the charitys constitution, safeguarding policy, code of conduct, strategy, budge¢ previous year's annual accounts and minutes of the Board's previous four meetings. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 16

REPORTED COMFLICTS OF INTEREST During this financial year no conflicts of interests were reported by Trustees. KEY HANAGEHENT REHUNERATIOM Play Action International's Senior Management Team ISMTI consists of the Regional Director for Africa and CEO. The remuneration of SMT staff is based on the same approach we use for all employees. All salaries are reviewed annually by the charity's Board and are benchmarked against salaries of comparable organisations. OUR MANAGEMENT BDARD OF TRUSTEES Dr Noorzaman Rashid (Chalrl Alex Minford ITreasurerl RobTaylor Anuraag Parashar CHIEF EXECXtrivE OFFICER Murielle Maupoint REGISTERED OFFICE & PRINCIPAL ADDRESS Challenge House, Sherwood Drive, Bletchley, MK 3 6DP INDEPENDENT tXAMINERS YP Flnance Chartered Accountants Hawthorne House 17a Hawthorne Drive Leicester LE5 6DL BANKERS The C¢Troperatlve Bank POBOX 101 l Balloon Street Manchester M604EP CHARify NUMBER 1172875 (previously registered as 11292441 PLAY ACTION INTERNATIONAL IN UGANDA Play Action International operates in Uganda as East African Playgrounds INGO reg. no. 97161. PLAY ACTION INTERNATIONAL KENYA Registered as NGO in Kenya, No. 2181051122487 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 17

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF PLAY ACTION INTERNATIONAL

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES For the period ended 30 June 2023 Periodto 30106123 Total Funds Yearto 30109122 Total Fund5 Unrestricted Restricted Fund5 Funds Note INCOMING RESOURCES Income & Endowments from: Donations & legacies Other trading activities Investments Other 504,049 1,283 110,669 614,718 1,283 483,536 1,756 1,756 10,099 Total Incomlng resources 507,092 110,669 617,761 493,638 RESOURCES EXPENDED Expenditureon: Raising funds Charitable activities Play & Apprentice Programme Other Interest Payable 37,404 37,404 51,120 376,035 6,773 684 119,461 495,496 6,773 684 610,047 406 1,122 Total resources expended 420,896 119,461 540,357 662,695 NETINCOME I IDEFICITI 86,196 18,7921 77,404 1169,0571 RECONCILIATION OF FUNDS Total funds broughtfoNard 107,046 8,792 198,2541 70,803 TOTAL FUNDS CARRIED FORWARD 120,8501 120,8501 198,2541 PLAY ACTION iTrrfERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

CONSOLIDATED BALANCE SHEET

Alex Minford, FCA

Dr Noorzaman Rashid

CONSOLIDATED CASH FLOII STATEMENT For the period ended 30 June 2023 30106123 Total Funds 30109122 Total Funds Unrestricted Funds Restrlcted Funds Note Cash flows from operating activities Net cash provided by operating activities 16 156,200 156,200 {133,674) Cash flows from investing activities Purchase of tangible assets Disposal of tangible assets 11,1081 3,861 2,681 Cashflows from flnanclng actlvlties Bank loans & overdrafts 168,2971 168,2971 51,464 IDECREASEIIINCREASE IN CASH & CASH EQUIVALENTS IN THE YEAR 87,903 87,903 179,5291 CASH & CASH EQUIVALENTS At the beginning of the period At the end of the period 7,281 95,184 7,281 95,184 86,810 7,281 NETCHANGE IN CASH & CASH EQUIVALENTS IN THEYEAR 87,903 87,903 179,5291 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 22

CONSOLIDATED NOTES TO THE FINANCIAL STATEMENTS For the period ended 30 June 2023 1. ACCOUNTING POLICIES Basis of preparing the financial statements Thefinancial statements have been prepared under the historical costconvention, and in accordancewith the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UKand Republic of Ireland IFRS 1021 leffective 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 charity has amended its accounting date to 30 June with effect from this reporting period,. this is to align the results and financial position more closely with the charity's funding cycle. These financial statements cover a nine-month period with a twelve month comparison as last reported. The Consolidated Balance Sheet and Statements of Financial Activities and Cash Flow consolidate the financial statements of the charity and its Ugandan operation IEast Africa Playgrounds I'EAP'?I,' which is incorporhted 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 Managing Directorof EAP. The Ugandan operation, which is structured as a non-profit membership organisation in Uganda, prepares separate financial statements for the period ending 30th June, 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 and audit in accordance with International Standards on Auditing, gave an unqualified audit opinion for the period ended 30, June 2023. A separate Balance Sheet and Statement of Financial Activities is presented representing the activities of the UK operation. Fund accounting Restricted funds can only be used for restricted purposes within the objects of the charity. Restrirtions 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 long-term 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 income 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. 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. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 23

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 day-tIFday management of the charity's activities. Included within this category are 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 ft)r 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 under operating 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 assets Expenditure of a capital nature costing more than £1,000 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 motorvehicles Tools, equipmen¢ fixtures and fittings 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 belmeen 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. 10% on cost and 2096 on cost IO% on cost Foreign exchange foNard contracts are included on the balance sheet at their fair value and realised and unrealised gains lor lossesl are credited / Idebitedl to the Statement of Financial Activities. PLAY AcfioN INTERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023 24

  1. INCOME FRON DONATIONS & LEGACIES - CONSOLIDATED Pevlod to 30106123 Total Funds Yearto 30109122 Total Funds Unrestricted Funds Restrlcted Funds Institutional donations & grants Giftaid Volunteer fundraising & contributions to volunteer participation costs Regular giving & other donations 110,669 110,669 49,067 429,897 205,068 2,515 243,943 49,067 429,897 25,085 25,085 32,010 504,049 110,669 614,718 483,536 Institutional grants and donations of £5,000 and above in the year ended 30June 2023, and included in the above, are as follows: Programme (see Note 151 Community Play Programme Community Play Programme Community Play Programme Community Play Programme Community Play Programme Training (Romanial Community Play Programme Community Play programme Obwolo Nursery (Kenyal Play and Protect Foundation Finn Church Aid Henry van Straubenzeememorial Fund Gamely Games Robertson & Co New Horizons Foundation Lupeni Youth with a Mission Child Fund Uganda Proseed Foundation £26,396 £22,984 £18,000 £14,000 £12,000 £8,563 £6,690 £5,175 £5,000 Grants from the Sir Halley Stewart Trust totalling £7,417 forthe Play Action Academy were received in the period but income recognised in 2020-21.
  2. INCOHE FROII OTHER TRADING ACTIVITIES - CONSOLIDATEO Periodto 30106123 Yearto 30109122 Training Courses 1,283 1,283

  3. INVESTMENT INCOME - CONSOLIDATED Periodto 30106123 Yearto 30109122 Interest receivable PLAY ACTION iTrrfERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 25

  4. OThER INCOHE - CONSOLIDATED Periodto 30106123 Yearto 30109122 Government grants: Coronavirus Job Retention Scheme Income from asset disposals & other income 6,125 3,974 1,756 1,756 10,099 G. EXPENDITURE - CONSOLIDATED Dlrect costs Allocatlon of support costs Perlod to 30106123 Total Yearto 30109122 Total Expenditure on: Raising funds Charitable activities- Play & apprenticeship programmes Other Interest Payable 17￿59 25,545 37,404 51,120 521,041 6,773 125,5451 495,496 6,773 610,047 406 1,122 684 684 540,357 540,357 662,695 Direct costs include foreign exchange losses recognised during the period of £76912021122: £7,865) on remittances between the UKand Uganda.

  5. SUPPORT COSTS- CONSOLIDATED Periodto 30106123 Yearto 30109122 UK Staff costs Management & administration costs Charity running costs Governance costs 93,180 53,439 18,427 160,054 45,950 3,500 1,050 166,946 210,554 Perlodto 30106123 Yearto 30109122 GOVERNANCE COSTS Examination seNices Trustee expenses Legal & regulatory DBS & Safeguarding 50 1,900 1,050 Spend in respect of audit and accountancy services in Uganda amounted to £3,77212021122.' £3,550),. these have been allocated l (M)86 to charitable activities. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 26

STAFF COSTS - CONSOLIDATED Periodto 30106123 Yearto 30109122 Wages & salaries Social security costs Pension costs 143,525 13,319 2,291 159,135 263,294 20,518 3,579 287,391 The average monthly number of employees during the year was as follows: Perlodto 30106123 Yearto 30109122 UK- Management UK- Administration & support Uganda 26 31 33 38 The Chief Executive Officer I"CEOI is considered to be the key management of the charity. Murielle Maupoint was CEO throughout the period and remuneration paid to her during the period was £51,702 12021122 £71,637}. No other employees received emoluments in excess of £60,0(K). 9. TRUSTEE¥ 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. £Nil of travel costs were re4mbursed in the period;12021122'. £Nill 10. TANGIBLE FIXED ASSETS- CONSOLIDATED Officeequlpment & molorvehicles Tools, equlpment, fixtures & fittings Totals COST At l October 2022 Additions Disposals 16,577 46,401 62,978 110,2441 15,8811 116,1251 At 30June 2023 6,333 40.520 46,853 DEPRECIATION At l October 2022 Charge for the year Eliminated on disposal 6,942 273 11,8681 20,812 27,754 4,237 12,2891 14211 At 30June 2023 5,347 24,355 29,702 NET BOOKVALUE At 30June2023 986 16.165 17,151 At l Ortober 2022 9,635 25,588 35,223 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 27

  1. DEBTORS: AMOUNTS FALLING DUE IIITHIN ONE YEAR - CONSQLIDATED 30106123 30109122 Prepayments Other debtors 3,163 3,163 32,090 32,090
  2. CREDITORS: AMOUNTS FALLING DUE IIITHIN ONE YEAR - CONSOLIDATED 30106123 30109122 Bank loans Bank overdraft Trade creditors Other creditors Trustee Loans Accrued expenses Taxation & social security 11,537 11,796 59,846 8,197 60 17,210 41 46,049 35,663 115,500 15,254 41,656 143,809 The bank loans represent a Bounce Back Loan issued under the government scheme to support businesses and charities impacted by the COVID-19 pandemic. The loan was drawn down in July
  3. 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 l(l)% government guarantee, but the borrower remains 1 00% liable for the loan. Trustee loans are non-interest bearing, unsecured and repayable on demand. Deferred income balances are released to the Statement of Financial Activities during the year in line with performance.
  4. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR - CONSOLIDATED 30106123 30109122 Bank loans 20,848 20,848 29,039 29,039

  5. OBLIGATIONS UNDER OPERATING LEASES- CONSDLIDATED At the balance sheet date, thetotal future minimum lease payments under norFcancellable operating leases in respect of office equipment were.. 30106123 30109122 Within one year Within two to five years After five years 1,440 880 880 2,320 2,320 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

  6. CHARITY FUNDS - CONSOLIDATED At 01110122 At 30106123 Income Expendlture Restrlcted funds Community play programme Refugee play programme UK programme Kenya programme Programme development 93,106 193,1061 19,0001 18,7921 18,5631 8,792 8,563 Total restrlcted funds 8,792 110,669 1119A611 Unrestricted funds General funds 1107,0461 507,092 1420,896) {20,850) TOTAL FUNDS 198,2541 617,761 1540,3571 120,850} At 01110122 At 30106123 Income Expendlture Restrlcted funds Community play programme Refugee play programme UKprogramme 151,012 47,000 2,500 1151,012) 147,0001 120,0831 26,375 8,792 Total restricted funds 26,375 200,512 1218,0951 8,792 Unrestricted funds General funds 44,428 293,126 1444,6Th)) 1107,0461 TOTAL FUNDS 70,803 493,638 1662,6951 198,2541 Restrlrted 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 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,. iiil our Vocational Training programme where funds are applied 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. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

1G. CASH FUIII STATEMENT Unrestricted Restrlcted Funds Funds Perlodto 30106123 Yearto 30109122 Reconciliation of net Income to net cash flows from operatlng activities Net deficit forthe year Adjusted for.. Depreciation Loss on disposal of Fixed Assets Ilncreaselldecrease in debtors Increaselldecreasel in creditors 86,196 18,7921 77,404 1169,057) 4,237 13,836 20,135 31,796 4,237 13,836 28,927 31,796 8,963 8,792 29,110 15,1501 Net cash generatedllabsorbedl by operating activlties 1 $6,200 1 $6,200 (133.674} 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 period ended 30 June 2023 nor during the year ended 30 September 2022. 18. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES Periodto 30106123 Total Funds Yearto 30109122 Total Funds Unrestricted Restrlcted Funds Fund5 Note INCOMING RESOURCES Income & endowments from: Donations & legacies Other trading activities Investments Other 283,024 200,512 483,536 498,057 1,540 10,099 10,099 68,443 Total Incomlng resources 293,126 200,512 493,638 568,047 RESOURCES EXPENDED Expenditureon: Raising funds Charitable activities Play & Apprentice Programmes Other Interest Payable 51,120 51,120 58,570 391,952 406 1,122 218,095 610,047 406 1,122 579,155 3,822 Total resouKes expended 444,600 218,095 662,695 641,547 NETINCOME I IDEFICITI 1151A741 117,5831 1169,0571 173,5001 RECONCILIATION OF FUNDS Total funds brought forward 44,428 26,375 70,803 144,303 TOTAL FUNDS CARRIED FORWARD 1107,0461 8,792 198,2541 70,803 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

UK STATEMENT OF FINANCIAL ACTivmES For the period ended 30 June 2023 Period to 30106123 Total Funds Yearto 30109122 Total Funds Unrestrlcted Restrlcted Funds Fund5 Note INCOMING RESOURCES Income & endowments from: Donations & legacies Other trading activities Investments Other 504,049 1,283 62,938 566,987 1,283 402,548 6,125 Total Incomlng resources 505,333 62,938 568,271 408,676 RESOURCES EXPENDED Expenditure on: Raising funds Charitable activities Play & Appientice Programmes 37,404 37,404 51,120 324,794 71,730 396,524 504,363 Other Interest Payable 2,509 684 2,509 405 1,122 Total resources expended 365,391 71,730 437,121 557,010 NETINCOME I IDEFICITI 139,942 18,7921 131,150 1148,334) RECONCILIATION OF FUNDS Total funds broughtfoNard 1154,139) 8,792 1145,347) 2,987 TOTAL FUNDS CARRIED FORWARD 114,1971 114,1971 1145,3471 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 31

UK BALANCE SHEET As at 30June2023 30106123 Total Funds 30109122 Total Funds Unrestricted Funds Restrlcted Funds Note FIXEDASSETS Tangible asset5 CURRENT ASSETS Debtors Cash at bank & in hand 9,927 1,718 77,250 77,250 79,250 79,250 11,645 CREDITORS Amounts falling due within l year 172,5991 172,5991 1127,953) NETCURRENT ASSETS 6,651 6,651 1116,308) CREDITORS Amounts falling due after l year {20,848) 120,8481 129,0391 NET ASSETS {14,197) 114,197} 1145,347) FUNDSOF THE CHARITY Restricted funds Unrestricted funds 8,792 1154,1391 114,1971 TOTAL FUNDS 114,1971 1145,3471 The financial statements were approved by the Board of Trustees on 24 March 2024 and were signed on its behalf by: Dr Noorzaman Rashid- Chair of Trustees Alex Minford, FCA- Treasurer PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 32

UK NOTES TO THE FINANCIAL STATEMENTS For the period ended 30 June 2023 1. INCOIIE FROM DONATIONS & LEGACIES - UK Perlodto 30106123 Total Funds Yearto 30109122 Total Funds Unrestricted Funds Restrlcted Funds Institutional donations & grants Giftaid Volunteer fundraising & contributions to volunteer participation costs Regular giving & other donations 62,938 62,938 49,067 124,100 2,515 49,067 429,897 25,085 429,897 25,085 243,923 32,010 504,049 62,938 566,987 402,548 Institutional grants and donations of £5,000 and above in the period ended 30 June 2023, and included in the above, are as follows.. Programme (see Note 151 Community Play Programme Community Play Programme Community Play Programme Community Play Programme Community Play Programme Training (Romanial Obwolo Nursery (Kenya} Play and Protect Foundation Finn Church Aid Henry van Straubenzeememorial Fund Gamely Games Robertson & Co New Horizons Foundation Lupeni Proseed Foundation £26,396 £22,984 £18.000 £14,000 £12,000 £8,563 £5,000 Grants from the Sir Halley Stewart Trust totalling £7,417 for the Play Action Academy were received in the period but income recognised in 2020-21. 2. EXPENDITURE - UK Allocatlon of support costs Periodto 30106123 Total Yearto 30109122 Total Dlrect costs Expenditure on: Raising funds Charitable activities- Play & apprenticeship programmes Other Interest payable 11,859 25,545 37,404 51,645 422,069 2,509 684 {25,545) 396,524 2,509 684 503,838 405 1,122 437,121 437,121 557,010 PLAY AcfioN INTERNATIONALANNUAL FEPORT & FINANCIAL STATEMENTS Period Ended 30June 2023 33

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 £171,73912020-21: £227,467) remitted to PAI'S Ugandan and Kenyan operations. 3. DEBTORS: AHOUNTS FALLING DUE IIITHIN ONE YEAR - UK 30106123 30109122 Prepayments Other debtors 2,(X)O 9,927 2,000 9,927 4. CREDITORS: AHOUNTS FALLING DUE HITHIN ONE YEAR - UK 30106123 30109122 Bank loans Bank overdrafts Trade creditors Trustee loans Other creditors Accrued expenses Taxation & social security 11,537 11,796 59,846 6,595 17,211 41 3,147 35,663 60 41,656 72,599 127,953 The Bank loans represent a Bounce Back Loan issued under the government scheme to support businesses and charities impacted by the COVI-19 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 l(I)96 government guarantee, but the borrower remains l 00% liable for the loan. Trustee loans are non-interest bearing, unsecured and repayable on demand. 5. CREDITORS: AHOUNTS FALLING DUE ArrER ONE YEAR - UK 30106123 30109122 Bank loans 20,848 29,039 20,848 29,039 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023

G. CHARITY FUNDS - UK At01110122 Income Expendlture At 30106123 Restrlrted funds Community play programme Refugee play programme Vocational training programme Kenya programme UKprogramme Programme development 45,375 145,375} 19,0001 18,7921 18,5631 8,792 8,563 Total restrlcted funds 8,792 62,938 171,730) Unrestricted funds General funds 1154,139) 505,333 1365,391) 114,1971 TOTAL FUNDS 1145,3471 568,271 (437,1211 114,1971 At01110121 Income Expenditure At 30109r22 Restrlcted funds Community play programme Refugee play programme Vocational training programme Kenya programme UK programme Programme development 90,044 27,000 190,0441 127,0001 26,375 2,5 120,0831 8,792 Total restricted funds 26,375 119,544 (137,1271 8,792 Unrestricted funds General funds 123,3881 289,132 1419,883} 1154,139} TOTAL FUNDS 2,987 408,676 1577,0101 1145,3471 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 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 fijnds are applied to develop new areas of activity, for example plastics recycling. These funds are treated as restricted until such funds are spent. General funds General funds are unrestricted funds in hand and are available to the charity to meet its objectives. PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023 35

  1. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES - UK Yearto 30109121 Total Funds Restated Yearto 30109120 Total Funds Unrestrlcted Restrlcted Funds Funds Note INCOMING RESOURCES Income & endowments from: Donations & legacies Other trading activities Investments Other 283,044 119,544 402,548 434,911 1,540 6,125 6,125 66,485 Total Incomlng resources 289,132 119,544 408,676 502,943 RESOURCES EXPENDED Expenditure on: Raising funds Charitable activities Play &Apprentice Programmes 51,120 51,120 58,570 367,236 137,127 504,363 497,922 Other Interest Payable 405 1,122 405 1,122 3,822 Total resources expended 419,883 137,127 557,010 560,314 NETINCOME I IDEFICITI (130,751} 117,583) 1148,3341 157,371) RECONCILIATION OF FUNDS Total funds broughtfoNard 123,3881 26,375 2,987 60,358 TOTAL FUNDS CARRIED FORWARD 1154,139) 8,792 1145.3471 2,987 PLAY AcfioN INTERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023