## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |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||||| |---|---|---|---|---| |The principal
accounting
policies adopted
in the preparation
ofthe financial statements|||are set out|| |below and have been updated
to reflect Company
status .||||| |(a) Basis ofpreparation||||| |The charity constitutes a public benefit entity as defined
by FRS 102.The financial||||| |statements
have been prepared
in accordance
with Accounting
and Reporting
by Charities:||||| |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.||||| |(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.||||| |[iii] Restricted funds are subjected to restrictions
on their expenditure
imposed
by the donor||||| |or through
the terms ofan appeal.||||| |(c) Income||||| |Income is included
in the statement
offlinancial
activities when the charity||||| |is entitled
to the income and the amount can be quantified
with reasonable
accuracy. The||||| |following specific policies are applied to particular
categories ofincome.||||| |[i] Income
received by way ofgrants, donations
and gifts and is included
in full||||| |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.||||| |[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.||||| |[iv] Investment
income is included
when receivable.||||| |[v]income from charitable
trading
activity are accounted
for when earned.||||| |[vi]income from grants, where related to performance
and specific deliverables,||||| |are accounted
for as the charity earns the right to consideration
by its performance.||||| |(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||||| |income and the costs oftrading for fundraising
purposes.||||| |[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||||| |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||||| |designed
to reflect the use ofthe resource. Costs relating toa particular
activity are||||| |allocated
directly, others are apportioned
on an appropdiate
basis.||||| ## ## ## ## ## |(2) Mo|veme|nt|s
in funds|||||| |---|---|---|---|---|---|---|---|---| |||||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|||||||| |Designated
Fund|||||||| |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||||