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
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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

2. 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.
3. INCOHE FROII OTHER TRADING ACTIVITIES - CONSOLIDATEO
Periodto
30106123
Yearto
30109122
Training Courses
1,283
1,283
4. INVESTMENT INCOME - CONSOLIDATED
Periodto
30106123
Yearto
30109122
Interest receivable
PLAY ACTION iTrrfERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS Period Ended 30June 2023
25

5. 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.
7. 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

11. DEBTORS: AMOUNTS FALLING DUE IIITHIN ONE YEAR - CONSQLIDATED
30106123
30109122
Prepayments
Other debtors
3,163
3,163
32,090
32,090
12. 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
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 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.
13. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR - CONSOLIDATED
30106123
30109122
Bank loans
20,848
20,848
29,039
29,039
14. 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

15. 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

7. 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