COMMUNITY PLAYLINK (REGISTERED CHARITYNUMBER.. 1184505J TRUSTEES, REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024
COMMUNITY PLAYLINK TRU5TEES' REPORT FOR THE YEAR ENDED 31 JULY 2024 Communlty Playlink 15 a reglstered charlty, number 1184505 Trustees Richard Maunder Dot Capes David Harper John McGibbon Emma Barrett Terrence Pugh Lorralne Pu8h (Chairperson) {Secretaryl Prlnclpal Offlce Swaythllng Nei8hbourhood Centre Hampton Park Wav Swaythlin8 Southampton S017 3AT Independent Examlner Knl8ht Goodhead Limlted 7 Bournemouth Road Chandler's Ford Eastleigh Hampshlre S053 3DA Bankers CAF Bank Limlted 25 Kin8s Hlll Avenue Kin85 Hill, West Mallin8 Kent ME19 4JQ
COMMUNITY PLAYLINK TRUSTEE'S REPORT FOR THE YEAR ENDED 31 JULY 2024 The trustees submlt thelr report together with the financial statements of the charity for the year ended 31 July 2024. The information on page I forms part of this report. STRucfuRE GOVERNANCE AND MANAGEMENT The Charlty is a CIO (charitable incorporated organisationl. The trustees who have served durin8 the period and since the period end are set out on page l. The trustees are elected at The Annual General Meeting. All trustees have been made aware of the 8uidance available on the Charity Commission website. None of thetrustees received any remuneratlon and any reimbursed expenses are donated back to the charity. OBJECTIVES AND ACTIVITIES The charity's principal objectives are: To advance the education of children and thelr carer5 by providing or assisting in the provision of facilltles, actlvltle5 and group play in which parents, guardians and carers can participate when appropriate. To advance the education of parents, guardians and carers in the better care and upbringing of children. To promote the preservatlon and protectlon of the health and wellbeing of such children, thelr carers and parents. To meet these oblectlves the charlty has continued to operate toy Ilbrarle5 at variou5 locatlons in Southampton and also 8lve advice and support to affiliated toddler groups and re8lStered child mindÈr5. ACHIEVEMENTS AND PRFORMANCE The charity has been able to operate normally throughout the year and increased the nurnber of service user5 over the prevlous year. FUTURE PLANNING The trustees continue to plan for the future to ensure the charity can continue wlth Its vital work. The charity is settled at Swaythling Neighbourhood Centre as a permanent base. The trustees report that the contract with Southampton City Council which expired on 31 December 2023 has been extended ijntll 31 March 2025. PUBLIC BENEFIT In reviewing its aims and objectives, and in planning future activities. the charity has considered the Charity Commission Guldance on public benefit. The charlty considers that Its prlncipal actlvities, as stated above, fulfil the requirements of charitable purpose and public benefit as set out In the Charitles Act 2011. FINANCIAL REVIEW The accounts for the year show a deficlt of £3,56912023 a Surplus of £5,923). Our Grant Funding from Southampton City Council for the year was £27.62512023 £28,166).
The Trustees continue to make grant applications and to ra15e funds to ensure the Charlty can continue at its present level. RESERVES POLICY Community Playlink will endeavour to maintain a reserve equating to three month's costs to ensure that all commitments can be met. Currently 8eneral funds total £11,957 which equates to just over three months total expenditure. TRUSTEES RESPONSIBILITIES The Trustees are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and Unlted Kingdom Accounting Standards (United Klngdom Generally Accepted Accountlng Practicel. The law applicable to charltles requlres the trustees to prepare financial statements for each flnancial period which give a true and fair vSew of the state of affairs of the charity and of the Incomin8 resources and appllcatlon of resources of the charity for that period. In preparln8 these financial statements the trustees are required to: Select suitable accounting policies and then apply them conslstently,. Observe the Methods and principles in the Charitie5 SORP; Make judgements and accounting estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to anv material departures d15cIosed and explained In the financlal statements and prepare the financlal statements on the 8oin8 concern basis unless it is inappropriate to presume that the charity will continue in buslness. The trustees are responsible for keeping sufficient accountln8 records that disclose with reasonable accuracy at any time the financial p051tion of the charity and enable them to ensure that the financial statement5 comply with the Charities Act 2011, the Charitv (Accounts and Reports) Regulatlons 2008 and the provlsions of the members association constitution. They are also responsible for safe8uardln8 the a55ets of the charity and hence for takln8 reasonable Steps for the prevention and detectlon of fraud and other irregularities. Approved by the board of Trustee5 and si8ned on its behalf by.. Richard Maunder Trustee A•£< Date..
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY PLAYLINK I report to the trustees on my examlnation of the accounts of Community Playlink for the year ended 31 July 2024, which are set out on pages 5 to 13. RESPONSIBILITIES ANO BASIS OF REPORT As the trustee5 of the charity vou are responslble for the preparatlon of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report In respect of my examlnation of the Trustee's accounts carrled out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under Section 1451511bl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I confirm that no material matters have come to my attention In connectlon with the examinatlon givin8 me cause to belleve that in any materlal respect: 11 accountlng records were not kept in respect of the charity as required by 5ectlon 130 of the Act; or 2} the accounts do not accord with those records,. or 31 the accounts do not comply wlth the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulation5 2008 other than any reouSrement that the accounts 8lve a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connectlon with the examinatlon to whlch attention should be drawn in this report In order to enable a proper understanding of the accounts to be reached. CJ GOODHEAD FCA Knight Goodhead Limited Chartered Accountants 7 Bournemouth Road Chandler's Ford Eastleigh Hampshire S053 3DA
COMMUNITY PLAYUNK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024 Restrirted Unrestricted funds funds Tolal 2024 Total 2023 Notes INCOME Donations and legacies Investment income 32,913 236 37,913 236 50,363 151 TOTAL INCOME 5,000 33,149 38.149 50,514 EXPENDITURE CharStable actlvlties 36,718 41,718 44,591 TOTAL EXPENDrruRE 5,000 36,718 41,718 44.591 14ET MOVEMENT IN FUNDS BEFORE TRANSFER5 13,5691 13,5691 5,923 TRANSFERS NET MOVEMENT IN FUND5 AFfER TRANSFERS 13,5691 13,5691 5.923 FUNDS BALANCE AT I AUGUST 2023 21,522 21.522 15,599 FUND BALANCE AT 31 JULY 2024 17,953 17,953 21,522 The Statement of Flnancial Actlvltles Includes all gains and losses recognised In the year. All Income and expendlture derives from continulng actlvities.
COMMUNITY PLAYLINK BALANCE SHEEf AT 31 JULY 2024 2024 2023 Notes FIXEO ASSETS Tangible fixed assets 6.485 10.378 CURRENT ASSETS Debtors Cash at bank and in hand 3.583 9,899 3,333 9.658 13,482 12,991 CREDITORS.. amounts falling due within one year 12,0141 11.847 12,0141 {1,8471 NET CURRENT ASSETS 11,468 11,144 NET ASSETS 17,953 21,522 FUNDS Restrlcted funds Unrestricted funds.. Designated funds General fund 5,996 11.957 9,596 11,926 17,953 21,522 TOTAL FUNDS 17,953 21,522 Approved by the board oftru5tees on 2szS and signed on its behalf by: Ralph Crump Treasurer Richard Maunder Trustee
COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024 ACCOUNTING POLICIES al Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charities SORP IFRS 10211. The charity meets the deflnltlon of the public benefit entity under FRS 102. A55ets and liabilities are Initlally recognised at historical cost or transaction value unless otherwise stated in the relevant accounting pollcv note. The accounts have been prepared on the 80ing concern basis. bl Income All income is Included in the Statement of Flnanclal Activitie5 when the charity Is entitled to the income and the amount can be quantified wlth reasonable accuracy. The following specific policies are applied to particular categories of income. Fundraisin8 income Is accounted for when earned. Donations and legacies are received by way of grants, donations, and 8lfts, and is included in full in the Statement of Flnancial Actlvltles when recelvable. Grants, when entitlement Is not conditional on the delivery of a specific performance by the charlty, are reco8n15ed when the charlty becomes unconditionally entltled to the 8rant. cl Expenditure Expenditure15 reco8nised on an accrual basls as a liability is incurred. It includes any VAT which cannot be fully recovered, and is reported as part of the expendlture to which it relates.. Fundraisin8 Costs comprises those costs incurred by the charity in generatlng Incoming resources other than from undertaking charitable actlvlties. Charitable actlvities comprises those costs incurred by the charlty In the delivery of Its actlvities and servlces for its beneficiaries. dl Fixed assets Assets are only capitallsed when purchase cost Is equal to or greater than £500. The trustees have adopted the alternative accounting policy of includin8 toy stocks at valuation. In the opinion of the trustees, market value 15 not an appropriate basls and therefore valuation must be an assessment of the current value in use. In accordance with FRS 102 this should be the lower of replacement C05t and recoverable amount. The nature of the use of the asset, i.e. to provide a future service to the beneflclarles of the charity, makes an a55essment of the recoverable amount In economic terms difficult to quantlfy. In order to recognlse the asset without overstatement at full replacement cost. the trustees have Included toy stocks at a round sum amount, approximately equal to 70% of replacement cost of Stock taken on in August 2019. This is bein8 depreciated at 15% a year on a straight line basls and the value is held as a designated fund.
COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024 (continued) ACCOUNTING POLICIES (continued) dl Flxed assets Icontinuedl For other fixed assets, depreciation is provided so as to write off the cost of the fixed assets, less their resldual value. in equal annual instalments over the estimated useful lives of the assets at the following rates., Offlce equipment 33% straight Ilne el Fund accounting Funds held by the charity are elther: Unrestrlcted general funds Funds which can be used in accordance with the charitable obJects at the dlscretion of the trustees. Funds which are set aside for specific purposes by the trustees to be used in accordance with the charitable objects. Funds that can only be used for partlcular restrlcted purposes wlthln the objects of the charity. Restrlctions ar15e when speclfied by the donor or when funds are raised for partlcular restricted purpose. Deslgnated funds Restrlcted funds fl Baslc Flnancial Instrument5 The charity only enters into basic financlal Instrument transattions that result In the reco8nltlon of flnanclal assets and Ilablllties like trade and other debtors. cash at bank and creditors. These basic flnancial instruments are measured at transaction price. Flnanclal assets and Ilabllities classlfled as due wlthin one year are not amort15ed. LEGAL STATUS The charlty is a CIO and registered wlth the Charity Commlsslon in England and Wales on 19 July 2019, It is the successor to the unincorporated entity of the same name registered on 2 July 2003. The charity is a public benefit entity.
COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024 (contlnued) CHARITABLE AcfiviTIES EXPENDITURE Restrlcted Unrestricted fund$ funds Total 2024 Total 2023 Staff c05t5 Isee note 41 Event5 & parties Printlng, postage and stationery Insurance Telephone Computer runnlng costs Rent and rates Accountancv Maintenance oftoys & equlpment Leaflets. banner & roller Mlscellaneous expenses Depreclation 5,000 20,398 845 535 1.684 17161 1.543 6,496 720 1,084 25,398 845 535 1,684 17161 1,543 6,496 720 1,084 27,237 149 1,874 1,173 1,143 6,253 864 1,239 316 328 4,015 44,591 236 3,893 36,718 236 3,893 41,718 Included wlthin accountancy Is £720 payable to the independent examlners for the annual independent examlnation12023.' £8401. STAFF COSTS 2024 2023 Wa8es and salarles 25.398 25,398 27,237 27,237 The average number of employees durlng thls year was 312023; 3}. No employee recelved emolument5 of more than £60,000 durln8 this year. No trustees received any remuneration during th15 year. No trustee5 received amounts In respect of relmbursed expenses. No members of key mana8ement personnel received any remuneratlon durlng this year. The charity benefited from the servlces of a number of volunteers.
COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024 (continued) TANGIBLE FIXED ASSETS Play Offlce equlpment furniture toys & storage & equipment Total COST OR VALUATION At beglnning of year Additions 23,996 2,634 26.630 At end ofyear 23,996 1,754 25,750 DEPRECIATION At be8lnnlng of year Charge for year At end ofyear 14,400 3,600 10,800 1.852 293 16,252 3,893 12,213 1,413 NET BOOK VALUE At end of year At beginnln8 of year 5,996 9,596 489 6,485 10,378 782 DEBTORS 2024 2023 Prepayments Other debtors 1,308 2,275 3.583 1,166 2,167 3,333 CREDITORS: amounts falling due wlthln one year 2024 2023 Accruals Other credltors 1,757 257 2,014 1,728 119 1,847 io
COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024 (continued) MOVEMENT IN FUNDS At beginning of year At end of year Income Expendlture Transfers Restrlctedfvnds Garfield Westori Brant 5,000 5,000 (5,0001 15,0001 Oesl¢natedfvnd5 Toy fund 9,596 9,596 13,6001 {3,6001 5,996 5,996 Unrertrlrtedfvnds 11,926 33,149 133,1181 11,957 Totalfvnds 21,522 38,149 141,7181 17,953 The Garfleld Weston 8rant provlded funding to Increase staff hours and therefore provide increased services, The desl8nated toy fund represents the net book value of play equlpment. toys and storase. Compaiatlve fund rnovements for the year ended 31 July 2023 At be8lnnln8 ofyear At end of year Income Expendlture Transfers Restrlrtedfvnds Garfleld Weston grant Deslgnatedfvnds Toy fund 13,196 13,196 13,6001 13,6001 9,596 9,596 Unrestrlrtedfvnds 2,403 50,514 140,991 11,926 Totalfvnds 15,599 50,514 144,5911 21,522 li
COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 20241continued) ANALYSIS OF NET ASSETS BETWEEN FUNDS Desl8nated funds Re5tr1cted Unrestrlcted funds funds 2024 Total 31 July 2024 Fixed assets Current assets Current liabSlltles 5.996 6,485 13,482 12,014 17,953 13,482 12,0141 11.957 5,996 Desl8nated funds Restrkted Unfestrlcted funds funds 2023 Totsl 31 July2023 Fixed a55et5 Current assets Current liabilitles 9,596 782 12,991 11,8471 11,926 10,378 12.991 11,8471 21,522 9,596 12
COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2024 (continued) io PRIOR YEAR STATEMENTOF FINANCIALAcfiviTIES Restrlcted Unrestrirted funds funds Total 2023 INCOME Donations and legacies Investment Income 50.363 151 50,363 151 TOTAL INCOME 50,514 50.514 EXPENDITURE Charitable actlvltles 44,591 44,591 TOTAL EXPENDITURE 44,591 44,591 NEf MOVEMEKf IN FUNDS 5,923 5,923 FUNDS BALANCE AT I AUGUST 2022 15,599 IS,599 FUND BALANCE AT 31 JULY 2023 21,522 21,522 13