2023-03-31-accounts - Bristol Children's Playhouse Limited

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				2023	2022
		Notes
Income
Donations and fundraising					447
Activities to generate funds:
Membership
Fees				31,728	20,123
Sundry income				33	200
Interest received				65	1
Incomes from
charitable activities
Grants and contracts				130,853	153,572
Totallncome				162,680	174,343
Expenditure			(5)
Charitable activities				160,268	167,972
Total expenditure				160,268	167,972
Net income/ [expenditure]				2,412	6,371
Reconciliation offunds
Total funds brought	forward			122,793	116,422
Transfers between	funds
Total funds carried	forward			125,205	122,793

Bristol Childrens	Playhouse	Playhouse			Company number:
					5400153
Balance Sheet as	at 31st.March 2023
					2023	2022
			Notes
Tangible assets					15,232	17,921
Current assets
Debtors and prepayments			(3)	2,216		1,366
Cash at bank and in hand				108,441		104,191
				110,658		105,557
Current liabilities
Creditors: amounts		falling
due within 12months			(4)	(685)		(685)
Net Current assets					109,973	104,872
Total assets					125,205	122,793
Restricted Funds			(2)
Unrestricted Funds
Designated Funds					15,233	17,921
General Funds					109,972	104,872
Total Funds					125,205	122,793

(1) Principal Accounting Policies
The principal accounting policies adopted in the preparation ofthe financial statements			are		set out
below and have remained unchanged from the previous years.
(a)Basis of preparation
The charity constitutes a public benefit entity as defined by FRS102.
The financial statements have been prepared in accordance with Accounting and Reporting					by Charities:
Statement ofRecommended Practice applicable to charities preparing their accounts		in		accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland	(FRS			102)
effective 1stJanuary 2019and the Charities Act 2011and 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 offinancial 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 ofFinancial 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 forwhen earned.
[vi]income from grants, where related to performance and speciTic 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 to a particular activity are
allocated directly, others are apportioned on an appropriate basis.

(2) Mov	emen	ts in funds
			Balance			Transfers	Balance
			1st.April			Between	31st.March
			2022	Income	Expenditure	Funds	2023
			f	f	f	f
Unrestricted		funds
Designated		Fund
Fixed	assets reserve		17,921			(2,688)	15,233
General	Fund		104,872	162,680	(160,268)	2,688	109,972
			122,793	162,680	(160,268)		125,205

(5) Expenditure
						Charitable
						activities	Total
						2023		2022
Wages						126,806		130,153
Gas and electric						6,517		4,734
Repairs and renewals						6,059		4,399
Telephone						1,722		1,716
Cleaning						1,343		7,516
Travel and transport						113
TI'auung								315
Catering						2,689
Reporting accountant's	fees					650		650
Professional fees						495		504
Print, post,photocopy	and stationery					1,782		2,024
Play materials and equipment						3,290		4,745
Sundry expenses						855		1,418
Groceries						90		934
Subscriptions and afnliations						513		223
Security						534		592
Bank charges						772		51
Advertising and recruitment								255
Childrens outings
Depreciation						2,688		3,162
Non capitalised equipment
Insurance						840		755
I.T.						2,511		2373
Repayment ofgrant								1,453
Volunteer expenses
						169268		167972
(6)Employee information						2023		2022
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 650,000.
Salaries and wages						116,756		121,642
Pension costs						4,316		1,921
Social security costs						5734		3 895
						126@ott		139~

		Unrestricted	Funds	Restricted
		General	Designated	Funds	Total
		f	f	f	f
Tangible	fixed assets		15,232			15,232
Current	assets	110,658				110,658
Current	liabilities	(685)				(685)
Net assets at 31st March 2023		109,973	15,232			125,205

(9) Fixed	Assets
		Fittings
		5equipment
		f
Cost: balance brought forward		111,549
additions	in the year
		111,549
Depreciation
balance brought forward		93,629
charge for the year		2,688
		96,317
Net book	value 31st.March 2023	15,232
Net book	value 31st.March 2022	17,921

Statement of Financial Activities
for the year ended 31st.March 2022				2022	2021
Income
Donations and fundraising				447	366
Activities to generate funds:
Membership
Fees				20,123	3,297
Sundry income				200	300
Interest received				1	5
Incomes from
charitable activities
Grants and contracts				153,572	173,122
Total Income				174,343	177,090
Expenditure
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	117333
Transfers between funds
Total funds carried forward				122,793	116,422
(8) Analysis ofnet assets between	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			(3,720)	17,363
General Fund	95,339	174,343	(167,972)	3,720	105,430
	116,422	174,343	(167,972)		122,793
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