ANNUAL REPORT & Thnancial
Year ended 30 June 2024
Statements
Registered CharitylNGO: 1172875 (England & Wales}, 9716 Iuganda) & OP. 2181051122-487113011 (Kenya)

CONTENTS
Foreword from the Chair
Play & Education in Africa
What We Do
Where We Work
Reflectin
On the Past Year
hts From 2023124
Looking Ahead- Priorities for 2024125
Thankyou!
Financial Review
Our Governance
Statement Of Trustees, Res
onsibilities
Inde
endent Examiner's Re
ort
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
10
12
14
19
21
22
23
24
25
26
34
35
36
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

FOREIIORD FROH THE CHAIR
As we reflect on the past year, l am immensely proud of what we
have achieved together. Despite a challenging global landscape, we
have remained steadfast in our mission to transform children's lives
through play, expanding our reach and deepening our impact.
One of the most significant milestones this year has been our
expansion to Kenya, building on the strong foundation we have
established in Uganda since 2009. Our growing partnerships with
local governments and organisations demonstrate the increasing
recognition of play as a fundamental pillar of early childhood
development. This is a momentous step forward, and we are excited
about the opportunities it present5 to create lasting change in
communities.
At the same time, we have continued to strengthen our
programmes, pioneering new approaches to play-based learning,
integrating innovative training models for teachers, and advocating
for policy changes that prioritise play in early education. The landmark partnership with UNICEF Uganda to
fabricate 72 playgrounds in just four months is a testament to our team's ability to deliver larg&scale impact
efficiently and effectively.
Volunteering remains at the heart of our work, and this year, we have seen incredible growth in our
international volunteering programmes. With 274 university students taking part and new countries coming
on board, we are proving that young people's passion and energy can drive meaningful change. Looking
ahead, we are eager to diversify our volunteering opportunities to engage a broader range of young adults
and expand to new regions.
None of this would be possible without the dedication and resilience of our team, volunteers, donors, and
partners. In the face of economic uncertainty, rising costs, and shifting funding landscapes, your unwavering
support has enabled us to push forward and continue making a difference.
As we enter a new chapter, our goal is to consolidate our achievements and build on the strong momentum
we have created. We are determined to expand our impact sustainably, ensuring that every child has the
opportunity to learn, play, and thrive. With your support, I have no doubt that we will continue to make
profound and lasting changes in the years ahead.
Thank you for standing with us on this journey. Here's to another year of impact, innovation, and
transformation.
Dr Noorzaman Rashid
Chair of Board of Trustees
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

PLAY & EDUCATION IN AFRICA
THE NUMBERS SPEAK
Why Play Matters in Education
Play-based learning improves cognitive skills, creativity, and
problem-solving abilities in children.
Research shows that integrating play into early childhood
education leads to higher literacy and numeracy rates.
The Current State of Play &
Education in Africa
Only 220/0 of children in 5ub-Saharan Africa are enrolled in pre-
primary education (UNESCO, 2022).
Many schools lack safe play spaces or structured play programmes.
Over 80¥0 of l O-year-olds in Africa cannot read a simple text due to
poor early education foundations (World Bank, 2023).
Play-based learning helps close this gap by enhancing memory
retention and engagement.
How Play Boosts Learning Outcomes
Children who engage in structured play activities show a 20%
improvement in problem-solving skills (Lego Foundation, 2021 }.
Schools incorporating play report higher attendance rates and
reduced dropout rates.
Play fosters social-emotional learning which is essential for
teamworL leadership, and future success.
Breaking Barriers:
What Needs to Change?
Build and equip more playgrounds in schools.
Support teachers in using play-based learning techniques.
Governments should integrate play into national
curriculums.
PLAY IS A NECEssrry FOR LEARNING & DEVELOPHENT
PLAY AcfioN IFifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

WHAT IIE DO
We believe that every child deserves the opportunity to experience the profound benefits of
play. That's why we design, develop, and deliver innovative, high-quality play facilities and
play-based programmes that help disadvantaged children learn, heal, and thrive.
Playgrounds
As Africa's leading not-for-profit playground manufacturer, we create
safe, engaging, and inclusive play spaces for children in diverse settings.
Playgroups
Our mobile play programmes bring play opportunities to socially excluded
children, ensuring no child is left behind.
Playworkers
We train and support community playworkers to use play as a powerful
tool for children's development.
Education
Our Educational Play teacher training equips educators with the skills to
enhance classroom learning through play.
Mental Health
We use play to support trauma-affected children and those in
institutions, helping them build resilience and confidence.
Apprenticeships Our nationally accredited apprenticeship programme trains street-
connected young people in welding and construction, providing them with
l ife-changing ski I Is.
Advocacy
We work alongside communities and governments to raise awareness and
influence policy, ensuring play is recognized as essential to child
development.
Through play, we transform lives. From building safe playgrounds to
training educators, supporting mental health, and empowering
communities, we aim for every child- no matter their circumstances
to have the opportunity to learn, heal, and thrive. Together, we're
shaping a brighter future, one play opportunity at a time.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

IIHERE IIE IIORK
From our offices and workshops in Milton Keynes (UK), Jinja (Uganda), and Kisumu (Kenya),
we deliver our programmes across a diverse rangeof settings, ensuring that children in some
of the most challenging environments have access to the power of play.
Refugee Settlements
Play is vital for children affected by trauma and displacement. Since 2016, we've partnered with major INGOS
to support over 250,000 refugee children in Uganda. By integrating play into emergency response, we help
restore normalcy, promote healing, and support development.
Rural Comrnunities
Remote rural communities face major challenges, from limited services to economic hardship and climate
change. In some of East Africa's most isolated regions, our work has improved school attendance, learning,
and dropout rates. Our playgrounds serve as community hubs, giving children a safe space to play and families
access to support.
Urban Slums
Children in urban slums face extreme hardships, from homelessness and violence to lack of education and
safe spaces to play. Our programmes provide vital respite, offering structured play that fosters joy, learning,
resilience, and social development.
ECDE Centres & Primary Schools
For over a decade, we have helped ECDE centres and primary schools integrate playgrounds and play-based
learning. Now, we are building model ECDE centres - best-practice environments that set new standards in
early years education. These centres provide safe, stimulating spaces for children while training educators and
shaping early childhood education policy.
Hospitals and other institutions
The world is built for adults, often leaving children in environments that feel intimidating and unwelcoming.
Our play-based inteNentions make these spaces more child-friendly, improving children's experiences and
outcomes. From hospitals aiding recovery to safe spaces in police stations and refugee centres, we help
reduce fear and support vulnerable children.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

REFLECTING ON THE PAST YEAR
Over the past year, we have remained steadfast in our mission despite significant challenges. Our
three key strategic goals- Enabling Financial Growth, Improving & Expanding Our Services, and
Driving International Volunteering- have guided our efforts as we worked tirelessly to expand our
reach, strengthen our partnerships, and enhance the impact of our programmes.
1. Enabling Financial Growth
In Progress: Securing new corporate partnerships proved more challenging than anticipated,
even with the recruitment of a Corporate Engagement & Fundraising Lead. However, we
successfully established a new partnership with Miswa Chemicals while continuing strong
collaborations with Gamely Games and Landmark Properties. These long-term relationships
reaffirm the trust and impact we build with our partners.
On the social enterprise front, we made the difficult decision to close the Play Action Academy. While free
courses saw significant engagement, we struggled to convert this interest into paid enrolments. Despite
this setback, we remain committed to exploring sustainable reVenu￿generating models.
Volunteering continued to be a growth area, supported by the Turing Scheme, which has enabled more
young people to participate in our programmes by covering international travel costs. The scheme also
allowed us to reach a broader and more diverse group of volunteers through the Widening Participation
Programme.
2. Improving & Expanding Our Services
YES:We made significant strides in formalising strategic partnerships, including signing MOUS
with the counties of Mandera and Kisumu to co-invest in constructing model Early Childhood
Development and Education IECDEI centres. We also strengthened existing partnerships with
UNICEF, African Revival, and Proseed.
Our
training
programmes
expanded
considerably. We
partnered with the New Horizons
Foundation - Lupeni to provide
STEM training for primary school
teachers
in
Romania
and
collaborated with the Global
Fund for Children IGFC) to deliver
impacrful training
sessions.
Notably, we served as the lead
training provider at GFC'S PEAK
Conference in Uganda, training
28 organisations, and delivered
four-day
Educational
Play
Training
sessions for thei r
partners in Uganda, Ghana, and
Zambia.
A key innovation this year was redesigning our playground structures to use a bolt method, reducing
installation time by three days and requiring fewer personnel on-site. By improving our efficiency, we aim
to deliver more play opportunities for children with fewer resources.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

Driving International Volunteering
YES:To strengthen the support available to our volunteers, we introduced mandatory Mental
Health First Aid training for all lead in-country staff for our summer programmes. Our number
of university partners increased to 45, and we successfully ran our first summer playground
projects in Kenya. This expansion marks a significant milestone, broadening our reach and
increasing the impact of our volunteering initiatives.
pi
ATioWI
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

HIGHUGHTS FROH 2023124
We are immensely proud of the progress we have made in the past year. Here are some of
our most significant achievements:
rirst Hodel ECDE Construction in Kenya
We completed our first model Early Childhood Development and Education IECDE) centre at
Obwolo Primary School in Kisumu, Kenya in partnership with Peter and Marina Rahal, the County
Government of Kisumu and a number of small foundations. This marks an exciting new chapterfor the charity.
Additionally, we broke ground on our next ECDE projects in collaboration with County of Kisumu, at Ong'adi
Primary School and Ratta Village.
Expanding Volunteer Programmes
This year, 274 UK university students participated in our volunteering programme, helping to
build 14 playgrounds in Uganda and Kenya over the summer. Expanding our volunteering
activities to new countries is a major milestone and a testament to the growing demand for our work.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

Securing Our Laryest Playground Tender with UNICEF Uganda
We secured a landmark contract with UNICEF Uganda to fabricate 72 playgrounds across 24
districts, in Uganda, in just four months - our biggest and fastest playground project to date! The
contract also included community sensitisation initiative5 and teacher training at all 72 locations, making thi5
a major milestone for the organisation.
Delivering Programmes Across Six Countries
For the first time in our history, we expanded our reach to six countries in a single year, launching
training and playground activities in Ghana, Kenya, Romania, South Sudan, Uganda, and Zambia.
This achievement underscores our growing global impact.
strengthening Government Partnerships
We hosted a high-profile delegation from the County Government of Kisumu in London, including
His Excellency, Governor Prof. Peter Anyang, Nyong'o, First Lady Dorothy Nyong'o, Minister for
Education Hon. John Awiti, and members of the County Assembly. This visit fostered a collaborative approach
to transforming early childhood education in Kisumu and reinforced our commitment to long-term,
government-backed solutions.
This year alone, our work has directly impacted 23,500 children,
while 2,021 teachers, parents, caregivers, and community
members have received training to create lasting change.
This past year has been one of resilience, innovation, and progress. We are deeply grateful to our dedicated
teams in the UK and East Africa, our volunteers, donors, corporate and local government partners Their
unwavering support enables us to continue transforming children's lives through play. As we look ahead, we
are excited to build on this momentum and create an even greater impact in the years to come.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

## LOOKING AHEAD – PRIORITIES FOR 2024/25 

## 1. Strengthening Financial Resilience 

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2. Scaling & Sustaining Impact
With a strong foundation in place, we will focus on developing new programmes that enhance play-based
learning in early years education. This includes working with teacher training colleges, integrating play
into government-led initiatives, and ensuring the sustainability of our model ECDE centres and training
programmes.
Consolidating recent achievements: Ensure the long-term success of newly established projects,
including the ECDE model centres, playground builds, and training initiatives.
Developing new programmes: Focus on play-based curriculum development for early years
education, supporting teacher training colleges to integrate play-based teaching practices, and
advocating for local government departments to embed play in all areas of their work that benefit
children and communities.
Leveraging government collaboration: Strengthen partnerships with county and national
governments to secure co-investment in infrastructure and education initiatives.
3. Deepening Volunteer & Community Engagement
Our volunteering programmes remain a cornerstone of our worl and we will explore opportunities to
expand into new countries and engage a more diverse range of young adults beyond universlty students.
At the same time, we will continue empowering local communities to drive long-term change through
capacity-building and alumni engagement initiatives.
Expanding international volunteering: Explore opportunities to extend volunteering programmes
to new countries, broadening our reach and impact.
Diversifying volunteer participation: Open volunteering opportunities beyond university students
to include other groups of young adults, such as those from apprenticeship schemes, youth
organisations, and early<areer professionals.
Strengthening alumni
Q-,1
engagement: Develop
an active alumni network
of past volunteers and
trained professionals to
champion our mission,
fundraise, and advocate
for play-based learning,
globally.
Empowering
local
communities:
Provide
more capacity-building
opportunities
for
teachers, caregivers, and
community leaders to
sustain
the
impact
beyond
our
direct
interventions.
Our goal is to grow, innovate, and expand - bringing more
play, learning, and opportunities in 2024/251
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024

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FINANCIAL REVIE
The financial review is for the consolidated accounts of our operations in the UK and Uganda
th
for the year ending 30 June 2024.
Business Hodel
The charity's fundraising model iscurrently primarilydriven by studentvolunteering 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 fundraising commences.
Income Overview
The past few years have been a journey of resilience and recovery following the challenges brought by the
COVID-19 pandemic. As an organisation heavily reliant on international volunteering and fundraising, the
restrictions on global travel had a profound impact on our income. In 2021, volunteering income fell to just
£26,922 - the lowest in our history. However, we are proud to celebrate that this year, volunteering income
has not only recovered but has exceeded pre-pandemic levels, reaching an impressive £579,547.
Sources of Income 2024
GiftAid
£29,735
Volunteering
£579,547
Donations & Grants
£219,363
Regular Giving & Other
£30,958
We have also seen encouraging progress in other areas. Receipts from regular giving and other income
streams have returned to prfrpandemic levels. Donations and grants have also shown some recovery,
increasing from £1 10,669 in 2023 to £219,363 in 2024, but they remain significantly below pr￿C0vID levels.
Compared to the £709,932 we received in grants and donations in 2019, we are still facing a nearly 70%
shortfall in this critical funding stream.
PLAY AcfioN IKfERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
14

Source of Income 2019 - 2024
£800,000
2019 W2020 12021 12022 ll2023 •2024
£700,000
£600,000
£500.000
£400,000
£300,000
£200,000
£ioo,000
£0
Donations & Grants
Gift Aid
Volunteering
Regular Giving & Other
Several factors contribute to this ongoing challenge. Reductions in UKAID funding and the ODA (Official
Development Assistance) budget have impacted the availability of grants for major international projects.
Additionally, we have observed a shift in funding priorities, with many donors focusing on national charities
and high-profile global crises, such as the wars in Ukraine and Gaza. These changes in the funding landscape
present ongoing challenges, but they also highlight the need for diversification and innovation in our
fundraising approach.
Despite thesefinancial hurdles, our recovery continues. The growth in volunteering and regular giving reflects
a renewed commitment from our supporters, and we remain determined to rebuild our income streams to
ensure the sustainability of our mission.
Expenditure Overview
Our commitment to efficiency and maximising impact is evident in this year's expenditure. Despite a modest
increase in fundraising costs - rising from £37,404 in 2023 to £49,799 in 2024, 94 % of our expenditure was
directly related to the delivery of our charitable activities. While we acknowledge that our expenditure on
charitable activities has notyet returned to pre-pandemic leve151£1,214,046: 2019), we are moving in the right
direction as our income base continues to grow. Spending on charitable programmes increased by nearly
600/0, from £495,496 in 2023 to £785,268 in 2024. This trend reflects our strategic approach to recovery,
ensuring that we rebuild sustainably while maintaining financial resilience.
Exepnditure Analysis
Charitable Activities vs Raising Funds
£1,400,000
£1,200,000
£1,000,000
£800,000
£600,000
£400,000
£200,000
£0
2019
2020
2021
2022
2023
2024
Raising Fu nds M Charitable Activities
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
15

This growth highlights our ongoing commitment to keeping overheads low, ensuring that the maximum of
available funds go directly to 5UPPOrting children and communitie5. Compared to pre-pandemic levels, we
have maintained a lean and eflicient cost structure, allowing us to scale up impact without a proportionate
rise in fundraising expenses.
As we continue our path to full recovery, we remain focused on delivering high-impact programmes while
maintaining financial sustainability. Our ability to expand our charitable work so significantly while keeping
fundraising costs controlled is a testament to the dedication and efficiency of our team and supporters.
Summary
The past few years have tested the charity like never before. The pandemic brought the greatest crisis in our
history, causing a severe drop in income and forcing us to make difficult decisions to ensure the survival of
our mission. However, the numbers now tell a story of recovery and renewal.
2019- 2024 Comparative Overview
£1,400,000
£1,200,000
£i,(HJo,000
£800,000
£600,000
£400,000
£200,000
£0
Income
Expenditure
Funds Carri
Forward
-£200,000
2019 W2020 12021 •2022 ll 2023 12024
In 2022, our income had fallen to £493,638, well below our expenditure of £662,695 as we sought to honour
existing programmes, resulting in a deficit of £98,254. Even in 2023, while our finances improved, we still
carried forward a deficit of £20,850. This year, however, marks a turning point- our income has risen sharply
to £893,868, outpacing our expenditure of £848,004, allowing us to carry forward £25,014, a strong signal that
our charity continues on the path to recovery.
This achievement is not just about numbers - it is about the incredible people who have made this possible.
We express our deepest gratitude to our teams in the UK and East Africa, whose dedication and sacrifices
ensured our survival through the hardest of time5. Their unwavering commitment has kept us moving
forward, even in the face of uncertainty.we also extend our heartfelt thanks to our Board, who have continued
to place their faith in our mission and our recovery. Their guidance and belief in the future of Play Action
International have been invaluable. To our volunteers, who have shed sweat and tears raising funds,
championing our work, and building the most wonderful play structures for children in Uganda and Kenya,
we owe you everything. Your passion and hard work are at the heart of what we do. Finally, to our donors and
partners, whose continued generosity has sustained us, we are deeply grateful. Your support allows us to
reach more children, create more opportunities, and build a brighter future.
With our income base strengthening and expenditure growing in alignmentwith our impact, weare confident
that Play Action International is now on an upward trajectory. There is still work to be done, but with the
collective power of our team, sUPPOrters, and community, the future is bright.
PLAY AcfioN IKfERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
16

RESERVES POLICY
The Board of Trustees has an agreed reserves policy, and it reviews the a550ciated risks on a regular basis. Play
Action International is committed to the prudent use of funds it receives as soon as is practical to achieve its
mission whilst recognising the need to have reserves in place to ensure the continuation of our operations in
the event of an unforeseen downturn. Using the budget, the board determines on an annual basis the level
of unrestricted reseNes required to meet the organisation's liabilities and the appropriate funds required to
continue providing its services.
It is the policy of the trustees to maintain the level of unrestricted funds at a level equal to three months of the
charitys anticipated working capital needs. As at 30 June 2024, the charitys reserves continued to fall short
of three monthsworking capital. In response to this financial position, the Board ofTrustees meet every month
to monitorfinancial results and forecasts. The Board and Senior ManagementTeam have implemented a post-
COVID recovery plan to ensure the charity rebuilds its revenue streams and reserves 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.
CASH FLOII AND OVERDRAFT POLICY
Due to the timing of the academic year and the seasonal nature of our fundraising, the charity currently makes
Use of an overdraft in the autumn months (see BUSINESS MODEL above). We use this overdraft as a 5hort-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.
RISK NANAGEHENT
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 pr(Factive approach to identifying, managing, and mitigating risks
to the charity and its operations. A risk register is maintained, which identifies significant risks, along with the
probability of such risks occurring, the likely level of impact, together with mitigating action to reduce the
charitls exposure as appropriate. Particular attention is given to those risks which have the potential to have
the greatest impact on the charity. These include risks associated with safeguarding, reputation, financial
managemenL funding, international partnerships and health and safety as well as residual pandemic risks
Procedures to mitigate other identified significant risks are implemented covering areas such as staff
retention, erosion of values, mission drift and efficiency. Operational risks are managed on a day-to-day basis
by management, whilst strategic risks are reviewed regularly, ensuring mitigation actions are progressing to
plan and risks are consistently being minimised. This is formally presented to the trustees and assessed on a
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 project5 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.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
17

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 months Isee 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.
INVESTMENT POLICY
The Board of Trustees, having regard to the liquidity requirements of operating the charity, reserves when
available, are held in an interest-bearing deposit account.
PUBLIC BENEFIT
In all matters, the trustees have had due regard for the guidance published by the Charity Commission on
public benefit.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
18

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 independenL mature and responsible individuals
OUR BOARD & COMMITTEES
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 objective5
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 (CEO). The Trustees remain
collectively responsible for the charity.
The Board met quarterly. At each meeting Trustees reviewed the charitys 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 to the Finance Committeewhose membership is appointed
by the Board. The Finance Committee is responsible for ensuring effective oversight of the charity'5 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 monthlyto 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 pandemiclsee 'Reserves Policy,).
RECRUITMENT, INDUCTION & TRAINING OF TRUSTEES
When recruiting new Trustees, the Board gives regard to the skills, knowledge and experience needed for the
effective administration of the CIO with a particular focus on key areas including financial management,
safeguarding, legal, education and international development. We regularly review the skills, expertise and
contribution of our Trusteesto identify any gaps and development needs.
Play Action International operates an equal opportunities and diversity policy and encourages applications
from diverse backgrounds to reflect the nature of our work and our primary beneficiaries. Trustees are
appointed following open promotion of vacancies. Interviews are conducted by the Chairand CEO, with input
from otherTrustees 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 conduct, safeguarding policy and
undertake an Enhanced DBS check.
All new Trustees receive a structured induction programme that covers all aspects of the role, an 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, budgeL previous year's annual accounts
and minutes of the Board's previous four meetings.
PLAY AcfioN iTrifERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS YearEnded 30thJune 2024
19

REPORTED CONFLICTS OF INTEREST
During this financial year no conflicts of interests were reported by Trustees.
KEY MANAGEMENT REMUNERATION
Play Action International's Senior Management Team ISMT) consists of the Regional Director for Africa and
CEO. The salaries of SMT staff are based on the same approach we use for all employees. All remuneration is
reviewed annually by the charity's Board and benchmarked against salaries of comparable organisations.
CHARITY NAME
Play Action International lor"PAII operates in Uganda as East African Playgrounds INGO reg. no. 97161 and in
Kenya as Play Action International Kenya (OP. 218/051122487113011).
CHARITY NUMBER (UKJ
1172875
(previously registered as11292441
CHARITY CONTACT DETAILS
REGISTERED OFFICE & PRINCIPAL ADDRESS
Challenge House, Sherwood Drive, Bletchley, MK 3 6DP
CHARITY WEBSITE
www.playactioninterntional.org
OUR MANAGEMENT
BOARD OF TRUSTEES
Dr Noorzaman Rashid Ichair)
Alex Minford (Treasurer)
Rob Taylor
Anuraag Parashar
CHIEF EXECUTIVE OFFICER
Murielle Maupoint
OTHER
INDEPENDENT EXAMINER
YP Finance Chartered Accountants
Hawthorne House
17a Hawthorne Drive
Leicester
LE5 6DL
BANKERS
The Co-operative Bank
POBox101
l Balloon Street
Manchester
M60 4EP
PLAY AcfioN iTrifERNATIONALANNUAL REPORT & FINANCIALSTATEMENTS YearEnded 30thJune 2024
20

## STATEMENT OF TRUSTEES’ RESPONSIBILITIES 

- 

- 

- 

- 



## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES 

## OF PLAY ACTION INTERNATIONAL 

- 

- 

- 



CONSOUDATED STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 30th June 2024
Year to
30106124
Total
Funds
Period to
30106123
Total
Funds
Unrestricted Restricted
Funds
Funds
Note
INCOMING
RESOURCES
Income & Endowments from:
Donations & legacies
Other trading activities
Investments
Other
640,240
19,780
43
14,442
219,363
859,603
19,780
43
14,442
614,718
1,283
1,756
Total incoming resources
674,505
219,363
893,868
617,761
RESOURCES
EXPENDED
Expenditure on:
Raising funds
Charitable activities
Play & Apprentice Programme
Other
Interest Payable
49,779
49,779
37,404
565,905
4,066
8,891
219,363
785,268
4,066
8,891
495,496
6,773
684
Total resources expended
628,641
219,363
848,004
540,357
NET INCOME I (DEFICIT)
45￿64
45,864
77,404
RECONCILIATION OF FUNDS
Total funds brought forward
120,8501
120,8501
198,2541
TOTAL FUNDS CARRIED FORWARD
25,014
25,014
(20,850)
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
23

## CONSOLIDATED BALANCE SHEET 

Dr Noorzaman Rashid 

Alex Minford, FCA 



CONSOUDATED CASH FLOH STATEMENT
For the year ended 30th June 2024
Yearto
30106124
Total
Funds
Period to
30106123
Total
Funds
Unrestricted
Funds
Restricted
Funds
Note
Cash flows from
operating activities
Net cash provided by
operating activities
16
48,023
48,023
156,200
Cash flows from
Investing activities
Purchase of tangible assets
Disposal of tangible assets
7,695
7,695
7,695
7,695
Cashflows from financing activities
Bank loans & overdrafts
19,952)
19,9521
168,297)
(DECREASE)IINCREASE IN CASH &
CASH EQUIVALENTS IN THE YEAR
45,766
45,766
87,903
CASH &CASH EQUIVALENTS
At the beginning of the period
At the end of the period
95,184
140,950
95,184
140,950
7,281
95,184
NETCHANGE IN CASH &CASH
EQUIVALENTS IN THE YEAR
45,766
45,766
87,903
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
25

CONSOUDATED NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30th June 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared underthe historical cost convention, 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 102) leffective l January 20191, the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102), and with the Charitie5 Act 2011.
The charity is a public benefit entity as defined in FRS 102.
The charity amended its accounting date to 30 June with effectfrom the reporting period to 30 June 2023,.
this is to align the results and financial position more closely with the charity's funding cycle. These
financial statements cover a twelve-month period with nine-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 (East Africa Playgrounds I"EAP")}; which is
incorporated in Uganda as a Non-Government Organisation (registration number 97161. EAP is fully
controlled by the UK operation (Play Action International Ltdl as it appoints the board and Managing
Director of EAP.
The Ugandan operation, which is structured as a non-profit membership organisation in Uganda, prepares
separate financial statements for the year ending 30, 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 year ended 30, June2024.
A separate Balance Sheet and Statement of Financial Activitie5 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. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Unrestricted fund5 can be used in accordance with the charitable objective5 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 fund5 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 iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
26

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-to-day
management of the charity's activities. Included within this category are independentexaminer costs and
trustee expenses.
Support costs are allocated to expenditure purpose heading on the basis of the full-time equivalent
number of staff contributing towards each purpose.
Grants
Grants are accounted for in line with performance of the activities for which the grant was provided or
other performance related conditions.
Taxation
The charity is exempt from tax on its charitable activities.
Operating leases
Rental payments under operating lease5 arecharged as expenditure as incurred overthe 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 rate5 in order to write off each asset over it5 useful economic life:
Office equipment and motor vehicles
Tools, equipment, 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 between donations received in respect of performance
related grants or long-term contract income and the recognition of income relating thereto in the
Statement of Financial Activities based on the income recognition accounting policy outlined above.
Foreign currencies
Assets and liabil ities in foreign currencies are translated into Sterl ing at the rates of exchange ruli ng 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.
12.5 % on cost and 20% on cost
12.5Wo on cost
Foreign exchange forward contracts are included on the balance sheet at their fair value and realised and
unreal ised gains lor losses) are credited / (debited) to the Statement of Financial Activities.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
27

2. INCOME FROM DONATIONS & LEGACIES- CONSOLIDATED
Yearto
30106124
Total
Funds
Period to
30106123
Total
Funds
Unrestricted
Funds
Restricted
Funds
Institutional donations & grants
Gift aid
Volunteer fundraising &
contributions to partici pation costs
Regular giving & other donations
219,363
219,363
29,735
110,669
49,067
29,735
579,547
30,958
579,547
30,958
429,897
25,085
640,240
219,363
859,603
614,718
Institutional grants and donations of £5,000 and above in the year ended 3(Y June 2024, and
included in the above, are as follows:
Programme (see Note 15)
Uganda programme
South Sudan programme
Kenya programme
Uganda programme
Uganda programme
Romania programme
UNICEF
African Revival
Miswa Chemicals Limited
Mustard Seed Academy
Transformation Ministries
New Horizons Foundation
{Lupeni)
Proseed Charitable Trust
Gamely Limited
Teach the Children
£111,526
£33,690
£10,000
£8,845
£8,212
£7,907
£7,500
£6,314
£5,238
Kenya programme
Kenya programme
Uganda programme
3. INCOME FROM OTHER TRADING ACTIVITIES - CONSOLIDATED & UK
Year to
30106124
Period to
30106123
Training
Lottery & Raffles
Commissions
Other
9,358
1,383
9,039
1,283
1,283
19,780
4. INVESTHENT INCOME- CONSOLIDATED & UK
Year to
30106124
Period to
30106123
Interest receivable
43
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
28

5. OTHER INCOME- CONSOLIDATED & UK
Year to
30106124
Period to
30106123
Insurance claims
Income from asset disposals & other income
6,936
7,506
1,756
14,442
1,756
G. EXPENDITURE - CONSOLIDATED
Direct
costs
Allocation
ofsupport
costs
Yearto
30106124
Total
Period to
30106123
Total
Expenditure on:
Raising funds
Charitable activities:
Play & apprenticeship
programmes
Other
Interest payable
49,779
49,779
37,404
835,047
4,066
8,891
848,004
{49,779)
785,268
4,066
8,891
848,004
495,496
6,773
684
540,357
Direct costs include foreign exchange gains recognised during the year of £2,80612022123: £372)
on remittances between the UK and Uganda.
7. SUPPORT COSTS- CONSOLIDATED & UK
Year to
30106124
Period to
30106123
UK Staff costs
Management & administration costs
Charity running costs
Governance costs
182,069
78,715
41,464
2,061
93,180
53,439
18,427
1,900
304,309
166,946
Year to
30106124
Period to
30106123
GOVERNANCE COSTS
Independent examiner's remunerations
Examination services
Trustee expenses
Legal & regulatory
DBS & Safeguarding
1,800
1,900
261
2,061
1,900
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
29

STAFF COSTS- CONSOLIDATED
Year to
30106124
Period to
30106123
Wages & salaries
Social security costs
Pension costs
227,059
15,299
3,627
245,985
143,525
13,319
2,291
159,135
The average monthly number of employees during the year was as follows:
Year to
30106124
Period to
30106123
UK- Management
UK- Administration & 5UPPOrt
Uganda
23
29
26
31
The Chief Executive Officer ("CEO") is considered to be the key management of the charity. Murielle
Maupoint was CEO throughout the period and remuneration paid to her during the year was £71,767
(2022123: £51,702. No other employees received emoluments in excess of £60,000.
TRUSTEES, REMUNERATION & BENEFITS - CONSOLIDATED & UK
The trustees do not receive any remuneration for their services. Trustees are re-imbursed for their travel
expenses in attending trustee meetings. £Nil travel costs were re-imbursed in the current year;12022123:
£Nil).
10. TANGIBLE FIXED ASSETS - CONSOLIDATED
Office equipment
& motor vehicles
Tools, equipment,
fixtures & fittings
Totals
COST
At 1"July 2023
Additions
Disposals
6,333
40,520
46,853
(1,182)
{2,0561
(3,2381
th
At 30 June2024
5,151
38,464
43,615
DEPRECIATION
At I"July 2023
Charge for the period
Eliminated on disposal
5,347
848
11,2081
24,355
3,698
11,5711
29,702
4,546
12,7791
th
At 30 June2024
4,987
26A82
31,469
NET BOOKVALUE
At 30th June 2024
164
11,982
12,146
At 15tJuly 2023
986
16,165
17,151
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
30

11. DEBTORS: AMOUNTS FALLING DUE HITHIN ONE YEAR- CONSOLIDATED
30106124
30106123
Accrued income
Trade debtors
Other debtors
65,805
169
2,127
68,101
3,163
3,163
Accrued income balance are released to the Statement of Financial Activities the year in line with
performance.
12. CREDITORS: AnouNTS FALLING DUE HITHIN ONE YEAR - CONSOLIDATED
30106124
30106123
Bank loans
Bank overdraft
Trade creditors
Other creditors
Trustee loans
Accrued expenses
Taxation & social security
10,650
11,537
9,846
41
5,000
140,536
18,328
184,401
17,210
41
5,000
46,049
35,663
115,500
The Bank Loan and Overdrafts represents a Bounce Back Loan i55ued 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 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
I 00% government guarantee, but the borrower remains 100 % liable for the loan.
Trustee loans are non-interest bearing, unsecured and repayable on demand.
13. CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR- CONSOLIDATED
30106124
30106123
Bank loans
11,782
11,782
20,848
20,848
14. OBLIGATIONS UNDER OPERATING LEASES- CONSOLIDATED & UK
At the balance sheet date, the total future minimum lease payments under non-cancellable operating
leases in respect of office equipment were:
30106124
30106123
Within one year
Within two to five years
After five years
1,440
880
1,440
880
2,320
2,320
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
31

15. CHARITY FUNDS - CONSOLIDATED
At
01107123
At
30106124
Income
Expenditure
Restricted funds
Uganda play programme
South Sudan programme
Kenya programme
Romania programme
UNICEF
40,426
33,690
25,814
7,907
111,526
140,4261
133,6901
125,8141
{7,907}
1111,526)
Total restricted funds
219,363
(219,363)
Unrestricted funds
General funds
120,8501
674,505
1628,641)
25,014
TOTAL FUNDS
(20,850)
893,868
(848,004)
25,014
At
01110122
At
30106123
Income
Expenditure
Restricted funds
Uganda play programme
UK programme
Kenya programme
102,106
1102,106)
18,7921
18,5631
8,792
8,563
Total restricted funds
8,792
110,669
Unrestricted funds
General funds
(107,046)
507,092
{420,896)
{20,850)
TOTAL FUNDS
(98,254)
617,761
(540,357)
(20,850)
Restricted funds
Grants are sought and received towards the specific costs of our principal programmes: i) Uganda
play programme, where funds are applied in disadvantaged communities, including refugee
settlements, to install playgrounds, and provide play-based training for these communities; ill our
Kenya programme, where funds are applied to extend our community and refugee play
programmes into Kenya; iii) in South Sudan funds provided playgrounds; iv) in Romania PAI
provided play-based STEM training to primary school teachers; and v) UNICEF funded playgrounds
and teacher training in Uganda.
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 iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
32

1G. CASH FLOII STATEMENT
Unrestricted Restricted
Funds
Funds
Yearto
30106124
Period to
30106123
Reconciliation of net income to net
cash flows from operating activities
Net surplus forthe year
Adjusted for:
Depreciation
IGain)/Loss on disposal of Fixed Assets
{Increase)/decrease in debtors
Increaselldecrease) in creditors
45,864
45,864
77,404
4,546
17,2361
164,939)
69,788
4,546
17,2361
164,9391
69,788
4,237
13,836
28,927
31,796
Net cash generatedl(absorbed) by
operating activities
48,023
48,023
156,200
17. RELATED PARTY DISCLOSURES
No trustee or other person related to the charity had any personal interest in any contract or
th
transaction entered into by the charity during the year ended 30 June 2024 nor during the period
ended 30, June 2023.
18. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Period to
30106123
Total
Funds
Yearto
30109122
Total
Funds
Unrestricted Restricted
Funds
Funds
Note
INCOMING RESOURCES
Income & endowments from:
Donations & legacies
Other trading activities
Investments
Other
Total incoming resources
504,049
1,283
110,669
614,718
1,283
483,536
1,756
507,092
1,756
617,761
10,099
493,638
110,669
RESOURCES EXPENDED
Expenditure on:
Raising funds
Charitable activities
Play & Apprentice Programme¢
Other
Interest Payable
Total resources expended
37,404
37,404
51,120
376,035
6,773
684
420,896
119,461
495,496
6,773
684
540,357
610,047
406
1,122
662,695
119,461
NET INCOME I (DEFICIT)
86,196
(8,792)
77,404
(169,057)
RECONCILIATION OF FUNDS
Total funds brought forward
{107,046)
8,792
198,254)
70,803
TOTAL FUNDS CARRIED FORWARD
(20,850)
(20,850)
(98,254)
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
33

UK STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 30th June 2024
Yearto
30106124
Total
Funds
Period to
30106123
Total
Funds
Unrestricted Restricted
Funds
Funds
Note
INCOMING RESOURCES
Income & endowments from:
Donations & legacies
Other trading activities
Investments
Other
640,241
14,709
75,671
715,912
14,709
566,987
1,283
Total incoming resources
654,950
75,671
730,621
568,271
RESOURCES EXPENDED
Expenditure on:
Raising funds
Charitable activities
Play & Apprentice Programmes
49,779
49,779
37,404
538,709
75,671
614,380
396,524
Other
Interest Payable
2,509
684
8,891
8,891
Total resources expended
597,379
75,671
673,050
437,121
NET INCOME I (DEFICIT)
57,571
57,571
131,150
RECONCILIATION OF FUNDS
Total funds brought forward
{14,197)
{14,197)
{145,347)
TOTALFUNDS CARRIED FORWARD
43,374
43,374
(14,197)
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
34

## UK BALANCE SHEET 

Dr Noorzaman Rashid 

Alex Minford, FCA 



UK NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30th June 2024
1. UK: INCOME FROM DONATIONS & LEGACIES
Yearto
30106124
Total
Funds
Period to
30106123
Total
Funds
Unrestricted Funds
Restricted
Funds
Institutional donations &
grants
Gift aid
Volunteer fundraising &
contributions to volunteer
participation costs
Regular giving & other
donations
75,671
75,671
62,938
29,735
29,735
49,067
579,547
579,547
429,857
30,959
30,959
25,085
640,241
75,671
715,912
566,987
Institutional grants and donations of £5,000 and above in the year ended 3(Y June 2024, and
included in the above, are as follows:
Programme (see Note 15)
South Sudan programme
Kenya programme
Romania programme
Kenya programme
Kenya programme
African Revival
Miswa Chemicals Limited
New Horizons Foundation (Lupeni)
Proseed Charitable Trust
Gamely Limited
£33,690
£10,000
£7,907
£7,500
£6,314
2. UK: EXPENDITURE
Allocation
of support
costs
Year to
30106124
Total
Period to
30106123
Total
Direct
costs
Expenditure on",
Raising funds
Charitable activities".
Play & apprenticeship
programmes
Other
Interest payable
49,779
49,779
37,404
664,159
{49,779)
614,380
396,524
2,509
684
8,891
8,891
673,050
673,050
437,121
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 £278,158 {2022-23: £171,739) remitted to
PAI'S Ugandan operations.
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
36

3. UK: DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30106124
30106123
Trade Debtors
Prepayments
Other debtors
169
169
989
2,000
1,158
2,000
4. UK: CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30106124
30106123
Bank loans
Bank overdraft
Trade creditors
Trustee loans
Other creditors
Accrued expenses
Taxation & social security
10,650
11,537
9,846
5,000
41
21,786
18,328
17,211
5,000
41
3,147
35,663
65,651
72,599
The Bank Loans represents a Bounce Back Loan issued underthe 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 1000
government guarantee, but the borrower remains l 00 % liable for the loan.
5. UK: CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
30106124
30106123
Bank loans
11,782
20,848
11,782
20￿48
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
37

G. UK: CHARITY FUNDS
At
30106124
At 01107123
Income
Expenditure
Restricted funds
Uganda play programme
South Sudan programme
Kenya programme
Romania STEM programme
16,574
33,690
17,500
7,907
116,5741
133,690)
117,5001
{7,9071
Total restricted funds
75,671
(75,671)
Unrestricted funds
General funds
(14,197)
654,950
(597,379)
43,374
TOTAL FUNDS
(14,197)
730,621
(673,050)
43,374
At
01110122
At
30106123
Income
Expenditure
Restricted funds
Community play programme
Kenya programme
UK programme
Programme development
45,375
9,000
145,3751
19,0001
18,7921
18,5631
8,792
8,563
Total restricted funds
8,792
62,938
(71,730)
Unrestricted funds
General funds
(154,139)
505,333
1365,391)
{14,197)
TOTAL FUNDS
(145,347)
568,271
(437,121)
(14,197)
Restricted funds
Grants are sought and received toward5 the Specific costs of our three programmes: i) Uganda play
programme, where funds are applied in disadvantaged communities including refugee
settlements to install playgrounds, and provide play-based training for these communities,. ill our
Kenya programme, where funds are applied to extend our community and refugee pay
programmes into Kenya, iii) South Sudan funds provided playgrounds; and iv) in Romania PAI
provided STEM training to primary school teachers," and vl UK programme, where funds are applied
to develop community play activities in the UK. and vi) 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.
General funds
General funds are unrestricted funds in hand and are available to the charity to meet its objectives.
PLAY AcfioN IKfERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
38

7. UK: COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Yearto
30106123
Total
Funds
Yearto
30109122
Total
Funds
Unrestricted Restrirted
Funds
Funds
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 incoming resources
505,333
62,938
568,271
408,676
RESOURCES EXPENDED
Expenditure on:
Raising funds
Charitable activities
Play & Apprentice Programmes
37,404
37,404
51,120
324,794
71,730
396,524
504,363
Other
Interest Payable
2,509
684
2,509
684
405
1,122
Total resources expended
365,391
71,730
437,121
557,010
NET INCOME I (DEFICIT)
139,942
(8,792)
131,150
(148,334)
RECONCILIATION OF FUNDS
Total funds brought forward
1154,139)
8,792
1145,347)
2,987
TOTAL FUNDS CARRIED FORWARD
(14,197)
(14,197)
(145,347)
PLAY AcfioN iTrifERNATIONAL ANNUAL REPORT & FINANCIAL STATEMENTS Year Ended 30th June 2024
39