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##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|||||Total|||
|---|---|---|---|---|---|---|
||||||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|Limited|||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|
|||12||||