| Statement ofFinancial Activities | Statement ofFinancial Activities | |||||
|---|---|---|---|---|---|---|
| forthe year ended | 31st.March | 2022 | ||||
| Total | ||||||
| 2022 | 2021 | |||||
| Notes | ||||||
| Income | ||||||
| Donations and fundraising |
447 | 366 | ||||
| Activities to generate funds: | ||||||
| Membership | ||||||
| Fees | 20,123 | 3,297 | ||||
| Sundry income | 200 | 300 | ||||
| Interest received | 1 | 6 | ||||
| Incomes from | ||||||
| charitable activities |
||||||
| Grants and contracts | 153,572 | 173,122 | ||||
| Total Income | 174,343 | 177,090 | ||||
| Expenditure | (5) | |||||
| Charitable activities |
167,972 | 178,001 | ||||
| Total expenditure | 167,972 | 178,001 | ||||
| Net income/ [expenditure] |
6,371 | (911) | ||||
| Reconciliation offunds |
||||||
| Total funds brought | forward | 116,422 | 117,333 | |||
| Transfers between | funds | |||||
| Total funds carried | forward | 122,793 | 116,422 |
| (1) Principal Accounting Policies |
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|---|---|---|---|---|
| The principal accounting policies adopted in the preparation ofthe financial statements |
are set out | |||
| below and have been updated to reflect Company status . |
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| (a) Basis ofpreparation | ||||
| The charity constitutes a public benefit entity as defined by FRS 102.The financial |
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| statements have been prepared in accordance with Accounting and Reporting by Charities: |
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| Statement of Recommended Practice applicable to charities preparing their accounts |
in | |||
| accordance with the Financial Reporting Standard applicable in the UK and Republic of |
Ireland | |||
| FRS 102 as updated by Update Bulletin 2 the Charities Act 2011 and the Companies |
Act 2006. | |||
| The financial statements have been prepared under the historical cost convention. |
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| (b) Fund accounting | ||||
| [i] Unrestricted funds are available for use at the discretion ofthe trustees in furtherance |
of | |||
| the general objectives ofthe charity. | ||||
| [ii]Designated funds are unrestricted funds earmarked by the Management Committee |
for | |||
| particular purposes. |
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| [iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor |
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| or through the terms ofan appeal. |
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| (c) Income | ||||
| Income is included in the statement offlinancial activities when the charity |
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| is entitled to the income and the amount can be quantified with reasonable accuracy. The |
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| following specific policies are applied to particular categories ofincome. |
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| [i] Income received by way ofgrants, donations and gifts and is included in full |
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| in the Statement of Financial Activities when receivable. Grants, where entitlement | is not | |||
| conditional on the delivery ofa specific performance by the charity, are recognised |
when | |||
| the charity becomes unconditionally entitled to the grant. |
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| [ii] Donated services and facilities are included at the value to the charity where this |
can | be | ||
| quantified. | ||||
| [iii]The value ofservices provided by volunteers has not been included in these accounts. |
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| [iv] Investment income is included when receivable. |
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| [v]income from charitable trading activity are accounted for when earned. |
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| [vi]income from grants, where related to performance and specific deliverables, |
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| are accounted for as the charity earns the right to consideration by its performance. |
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| (d) Expenditure | ||||
| Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure |
includes | |||
| any VAT which cannot be fully recovered | ||||
| [i]Costs ofgenerating funds comprise the costs associated with attracting voluntary |
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| income and the costs oftrading for fundraising purposes. |
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| [ii] Charitable expenditure comprises those costs incurred by the charity in the delivery |
of | |||
| its activities and services for its beneficiaries. It includes both costs that can be allocated |
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| dirctly to such activities and those costs ofan indirect nature necessary to support them | ||||
| [iii]AII costs are allocated between the expenditure categories ofthe SoFA on a basis |
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| designed to reflect the use ofthe resource. Costs relating toa particular activity are |
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| allocated directly, others are apportioned on an appropdiate basis. |
| (2) Mo | veme | nt | s in funds |
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|---|---|---|---|---|---|---|---|---|
| Balance | Transfers | Balance | ||||||
| 1st.April | Between | 31st.March | ||||||
| 2021 | Income | Expenditure | Funds | 2022 | ||||
| f | f | f | f | |||||
| Unrestricted | funds | |||||||
| Designated | Fund | |||||||
| Fixed | assets | reserve | 21,083 | (3,162) | 17,921 | |||
| General | Fund | 95,339 | 174,343 | (167,972) | 3,162 | 104,872 | ||
| 116,422 | 174,343 | (167,972) | 122,793 |
| (5) Expenditure | |||||||
|---|---|---|---|---|---|---|---|
| Charitable | |||||||
| activities | Total | ||||||
| 2022 | 2021 | ||||||
| Wages | 130,153 | 142,236 | |||||
| Utilities | 4,734 | 3,865 | |||||
| Repairs and renewals | 4,399 | 4,570 | |||||
| Telephone | 1,716 | 1,684 | |||||
| Cleaning | 7,516 | 6,776 | |||||
| Travel and transport | |||||||
| Trannng | 315 | ||||||
| Catering | 351 | ||||||
| Reporting accountant's |
fees | 650 | 650 | ||||
| Professional fees | 504 | 4,417 | |||||
| Print, post,photocopy | and stationery | 2,024 | 2,071 | ||||
| Play materials and equipment |
4,745 | 3,122 | |||||
| Sundry expenses | 1,418 | 53 | |||||
| Groceries | 934 | 566 | |||||
| Subscriptions and at51iations |
223 | ||||||
| Security | 592 | 886 | |||||
| Bank charges | 51 | 45 | |||||
| Advertising and recruitment |
255 | 252 | |||||
| Childrens outings |
|||||||
| Depreciation | 3,162 | 3,720 | |||||
| Non capitalised equipment |
|||||||
| Insurance | 755 | 662 | |||||
| 2,373 | 2,076 | ||||||
| Repayment ofgrant | 1,453 | ||||||
| Volunteer expenses |
|||||||
| 167,972 | 178001 | ||||||
| (6)Employee information | 2022 | 2021 | |||||
| Number ofemployees | 12.0 | 12.0 | |||||
| The average weekly number | ofemployees | during the year were calculated on | |||||
| the basis ofaverage monthly | head count. | ||||||
| No employee received | emoluments | ofmore than f50,000. | |||||
| Salaries and wages | 121,642 | 132,186 | |||||
| Pension costs | 2,611 | 4,316 | |||||
| Social security costs | 5 900 | 5734 | |||||
| ~236 |
| Trustees remuneration | and expenses | |||||
|---|---|---|---|---|---|---|
| (8) Analysis of net assets between funds | ||||||
| Unrestricted | Funds | Restricted | ||||
| General | Designated | Funds | Total | |||
| E | E | f | E | |||
| Tangible fixed assets | 17,921 | 17,921 | ||||
| Current assets | 105,557 | 105,557 | ||||
| Current liabilities |
(685) | (685) | ||||
| Net assets at 31st March 2022 | 104,872 | 17,921 | 122,793 | |||
| (9) Fixed Assets | ||||||
| Fittings | ||||||
| &.equipment | ||||||
| f | ||||||
| Cost: balance brought forward | 111,549 | |||||
| additions in the year |
||||||
| 111,549 | ||||||
| Depreciation | ||||||
| balance brought forward |
90,467 | |||||
| charge for the year | 3,162 | |||||
| 93,628 | ||||||
| Net book value 31st.March 2022 | 17,921 | |||||
| Net book value 31st.March 2021 | 21,083 |
| Bristol Childrens Playhouse |
Limited | Limited | |||||
|---|---|---|---|---|---|---|---|
| Notes to the accounts for the | year ended | 31st.March 2022 | |||||
| (10)Analysis ofprior year funds to | comply with FRS102. | ||||||
| Statement ofFinancial Activities | |||||||
| for the year ended 31st.March 2021 | 2021 | 2019 | |||||
| Income | |||||||
| Donations and fundraising |
366 | 32 | |||||
| Activities to generate funds: | |||||||
| Membership | |||||||
| Fees | 3,297 | 8,753 | |||||
| Sundry income | 300 | 761 | |||||
| Interest received | 6 | 23 | |||||
| Incomes from | |||||||
| charitable activities |
|||||||
| Grants and contracts | 173,122 | 200,003 | |||||
| Total Income | 177,090 | 209,571 | |||||
| Expenditure | |||||||
| Charitable activities |
178,001 | 220,638 | |||||
| Total expenditure | 178,001 | 220,638 | |||||
| Net income/ [expenditure] |
(911) | (11,067) | |||||
| Reconciliation offunds |
|||||||
| Total funds brought forward | 117,333 | 128,399 | |||||
| Transfers between funds |
|||||||
| Total funds carried forward | 116,422 | 117,333 | |||||
| (8) Analysis of net assets between | funds | ||||||
| Balance | Transfers | Balance | |||||
| 1st.April | Between | 31st.March | |||||
| 2019 Income | Expenditure | Funds | 2021 | ||||
| f | f | f | f | ||||
| Unrestricted funds |
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| Designated Fund |
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| Fixed assets reserve | 24,803 | (3,720) | 21,083 | ||||
| General Fund |
92,530 | 177,090 | (178,001) | 3,720 | 95,339 | ||
| 117,333 | 177,090 | (178,001) | 116,422 | ||||
| 13 |