COMMUNITY PLAYLINK (REGISTERED CHARITYNUMBER.. 1184505) TRUSTEES, REPORT AND UNAUDIYED ACCOUNTS FOR THE YEAR ENDED 31JULY 2025 COMMUNITY PLAYLINK TRUSTEES, REPORT FOR THEYEAR ENDED 31 JULY 2025 Community Playlink 15 a registered charity, number 1184505 Trustees Richard Maunder Dotcapes John McGibbon Emma Barrett Terrenee Pug Lorraine Pugh (Chairperson) (Secretary Principal Office Swaythling Neighbourhood Centre Hampton Park Way Swaythling Southampton 5017 3AT Independent Examiner Mandair & Co Partnership House 84 Lodge Road Southarnpton S014 6RG Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ COMMUNITY PLqYLINK TRUSTEE'S REPORT FOR THE YEAR ENDED 31 JULY 2025 The trustees submit their report together with the financial statements of the charity for the year ended 31 july 2025. The information on page I forms part of thi5 report. STRucfuRE GOVERNANCE AND MANAGEMENT The Charity is a charitable incorporated organisation I"CIO"l- The trustees who have served during the period and since the period end are set out on page l. The trustees are elerted at The Annual General Meeting. All trustees have been rnade aware of the guidance available on the Charity Commission website. None of the trustees received any remuneration and any reimbursed expenses are donated back to the tharity. OBJECTIVES AND ACtIVITIES The charity's principal objectives are.. To adv2nce the education of children and their carers by providing or assisting in the provision of facilities, activities and group play in which parents. guardians and carers can participate when appropriate. To advance the education of parents, guardians and carer5 in the better care and upbringing of children. To promote the preservation and protertion of the health and wellbeing of such children, their carers and parents. To meet these objectives the charity has continued to operate toy librarie5 at various locations in Southampton and 3150 give advice Bnd support to aff iliated toddler groups and re8lStered child minders. ACHIEVEMENTSAND PERFORMANCE The charity has been able to operate normally throughout the year and increased the number of Service users over the previous year, although for reasons given below thi5 15 unlikely to be achieved in the future. FUTURE PLANNING Southampton City Councll, the Charitls main source of incorre, has withdrawn future fuftdir)g after the end of 2025. The trustees have had to make the difficult decision to take action to wind-down the future activities and plan for closure if no alternative regular funding cèn be sou rced. The charity is settled at Swaythling Neighbourhood Centre as a permanent base, who are being supportive in an effort to provide some time to source the on-going funding to enable the Charity to continue in some wayi and recent publicity has generated numerous donations which will enable activities to continue, at least until the end of the current financial year. PUBLIC BENEFIT In reviewin8 It5 aims and objectives, and in planning future activities, the charity has considered the charity Commission Guidance on public benefit. The charity considers that Its principal activities, as stated above, fulfil the requirements of charitable purpose and public benefit as set out in the Charities Act 2011. FINANCIAL REVIEW The accounts for the year show an overall surplus of £4,123, of which £6,634 is a surplus on funds received for restricted purposes yet to be expended at 31 July 2025, alld a deficit of £2,511 on unrestricted funds12024 a deficit of £3,569, all unre5trictedl. Grant Funding from Southampton City Council for the year was £31,91512024 £27,625). In the current 2025/26 financial year £6,858 has been received as the final support award. The Trustees continue to make grant application5 and to raise funds to ensure the Charity can continue, even if on a reduced basis. RESERVES POLICY Community P13ylink will endeavour to maintain a reserve equating to three month's costs to ensure that all commitments can be met. TRUSTEES RESPONSIBILITIES The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable 13w and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting PracticÈl. The law applicable to charities requires the trustee5 to prepare financial statemènts for each financial periocl which Eive 8 true and fair view of the state of affairs of the charity and of the incoming resource5 and application of resources of the charity for that period. In preparing these financial statements the trustees are required to.. Select suitable accounting policies and then apply them consistently,. Observe the method5 and principles in the Chariries SORP,. Make judgement5 and 3ccounting estimates that are reasonable and prudent; State whether applicable accounting standards h3ve been followed, subject to any material departures disclosed and explained in the financial staternents and prepare the financial statements on the going Concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financi21 statements comply with the Charities Act 2011, the Charity (Account5 and Reports) Regulations 2008 and the provisions of the members association CQTrn51itution. They are also responsible for safeguarding the 3sset5 of the charity and hence fDr taking reasonable steps for the prevention and detertion of fraud and other irregularities. Approved by the board of Trustees and signed on it5 behalf by.. Richard Maunder Trustee Date- INDEPENDENT EXAMINERS, REPORT TO THETRUSTEES OF COMMUNITY PLAYLINK We report to the trustees on our examination of the accounts of Community Playlink for the year ended 31 July 2025, which are set out on pages 5 to 13. RESPONSIBILITIES AND BASIS OF REPORT As the trystees of thè chèrty you are responsible for the preparation of the a¢counts in accordance with the requirements of the Charities Att 20111.the A¢YI- We report in respect of our examination of the Tru5tees' accounts carried out under settion 145 of the 2011 A and in carrying out our examination we have followed all the appli¢3blè Directions given by the Charity Commission under section 14515llbl of the 2011 Att. INDEPENDENT EXAMINERS, STATEMENT We have completed our examinatlon. We confirm that no materlal matters have come to our 3ttention in connertion with the examination giving us cause to believe that in any materi31 respett= 11 accounting records were not kept in respect of the charity as required by section 130 of the Act. or 21 the accounts do not accord with those record5,' or 31 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which 15 not a matter considered as part Df an independent exzmination. We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. (kbdw A Co Mandair & Co Chortered Accountants Partnership Flouse 84 Lodge Road Southampton S014 6RG 161ozlzoz6 COMMUNITY PLAYLINK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 Restricted Unrestrlrted funds funds Total 2025 Total 2024 Notes INCOME Donations 3nd legacies Investment income 13,650 44,794 273 58,444 273 37,913 236 TOTAL INCOME 13,650 45,067 58,717 38,149 EXPENDITURE Charitable activities 7,016 47,578 54,594 41,718 TOTAL EXPENDITURE 7,016 47,578 54,594 41,718 NET MOVEMENT IN FUNDS BEFORE TRANSFERS 6,634 12,5111 4,123 13,5691 TRANSFERS NET MOVEMENT IN FUNDS AFTER TRANSFER5 6,634 12,5111 4.123 13,5691 FUNDS BALANCE AT I AUGUST 2024 17,953 17,953 21,522 FUND BALANCE AT31 JUIY 2025 6,634 15,442 22.076 17,953 The Statement of Finènclal Activities includes all gain5 and losses recognised in the year. All income and expenditure derives from continuing activities. COMMUNITY PLAYLINK BALANCE SHEET AT 31 JULY 2025 2025 2024 Notes FIXED ￿SET5 Tangible fixed assets 2.592 6,485 CURRENT ASSE[5 Debtors3nd prepayment5 Cash at bank and in hand 1,308 18.992 3,582 9,899 20,300 13,482 CREDITORS.. amou nts fa Iling due within one year 18161 2,0141 18161 12,0141 NET CURRENT ASSETS 19,484 11,468 NET ASSETS 22,076 17,953 FUNDS Restricted funds Unrestricted funds.. Designated fund5 Genèral fund 6,634 2,396 13,046 5,996 11,957 15.442 17.953 TOTAL FUNDS 22,076 17,953 Approved by the board of trustees on and signed on it5 behalf by.. Ralph Crurnp Honorary TreasureT Richard Maunder Trustee COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES al Acctsunting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Staiement of Recommended Practlce applicable to charities preparing their accounts in accordance with the Fin3ncial Reporting Standard applicable in ihe UK and Republic of Ireland IFRS 1021- (Charities SORP IFRS 10211. The charity meets the definition of the public benefit pntity under FRS 102. ￿setS and liabilities are initially recognised 3t historical cost or transaction value unless otherwise stated in the relevant accourtting policy note. The 3ccount5 have been prepared on the going concern basis. bl Income All income is included in the Statement of Financial 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 categorie5 of income. Fundraising intome is accountèd for when earned. Donation5 and legacies are received by way of grants, don3tians, 3nd gifts, 3nd is included in full in the Statement Of Financial Activities when receivable. Grants, when entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charily becomes unconditionally entitled to thegrant. cl Expenditure Expenditure is recognised on an accru31 basis as a liability Is incurred. It includes any VAT which cannot be fully recovered, and is reported as part c)f the expenditure to which it relates.. Fundraising costs comprises those costs incurred by the charity in generating incoming resources other than from undertaking charitable artivities. Charitable attivities comprises those cosis incurred by the charity in the delivery of its activities and services for it5 beneficiaries. dl Fixed assets A55et5 are only capitalised when purchase c05t is equal to or greater than £SOO. The trustee5 have adopted the alternative accounting policy Df including toy stocks at valuation. In the opinion of the trustees, market value is not an appropriate basis and therefore valuation must be an assessment of the current value in kjse. In accordancè wtth FRS 102 this should be the lower of replacement C05t and recoverable 3mount. The nature of the use of ihe asset, i.e. to provide a future service to the beneficiaries of the charity. rnakes an a55es5ment of the recoverable amount in economic terms diff icult to quantify. In order to recognise the asset without overstatement at full replacement cost, the truste￿ 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 being depreciated at 15% a year on a straight line basis and the value is held as 8 designated fund. COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 {continued) ACCOUNTING POLICIES Icontinuedl dl F￿Xed assets Icontinuedl For other fixed assets, depreciation is provided so as to write off the c05t Df the fixed assets, less their residual value, in equal annu31 inst31ments over the estimated useful lives of the asset5 at the following rates.. Office equ ipment 33% str3ight line el Fund accounting Fund5 held by the charity are eiiher.. Unrestricted general funds Funds which can be used in accordance with the charitable objects at the discretion of the trustees. Funds which are set aside for specific purposes by the trustees to be used in actordan¢e with the charitable objects. Fund5 that can only be used fDr particular restricted purposes wr(hin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose. Designated funds Restricted funds fl Basic Financial Instruments The charity trnly enters into basic financial instrLsment transactions that result in the recognition Df financial assets and liabilities like trade and other debtor5, Cash at bank and creditors. These basic financial instmments are measured at transaction price. Financial a55ets and liabilitie5 classified as due wlthln one year are not amortised. LEGAL STATUS The charity is a Charitable Incorporated Organisation I'CIO") and reÈistered with the Charity Commission in England and Wale5 on 19 July 2019. The CIO was incorporated as 3 public benefit entity to continue the actlvities activities of a similarly named unincorpor3ted charity registered on 2 July 2003. COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 (continued) CHARITABLE ACTIVITIES EXPENDITURE Restrlcted Unrestricted funds funds Total 2025 Total Z024 staff costs Isee note 41 Events & parties Printing, postage Bnd stationery Insurance Telephone Computer running c05t5 Rent 2nd r3tes Ac¢ountan¢y Maintenanceof toys & equipment Leaflets, banner & roller Miscellaneous expenses Depreciation Notional travel costs donated back 7,016 22,562 29.578 25,398 845 535 1,684 17161 1,543 6,496 720 1,084 219 1,847 1.276 1,797 7,064 757 280 219 1,847 1,276 1,797 7,064 757 280 390 3,893 493 40,578 390 3,893 493 47,594 236 3,893 7,016 41,718 IrEclud&d within accountanty is £720 payable to the independent examiners for the annual independent examination12024.. £7201. STAFF COSTS Restritted Unrestrirted fund5 funds Total 2024 Total 2024 Wages and salaries 7,016 22.562 29.578 25,398 The averège number of employees durin8 thi5 year was 312024.. 31. No employee received emoluments of morè thÈn E60,000 during this year. No trustees received any remuneration during this year. No trustees received amounts in respect of reimbursed expenses. No m&rnber5 of key management personnel received any remuneration during this year. The charity benefited from the sernices of a number of volunteers. COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 Icontlnued) TANGIBLE FIXED ASSEfS Plav office equipment furniture toys & storage & equiprnent Total COST OR VALUATION At beginning of year Additions 23,996 2.634 26.630 At end of year 23,996 2,634 26,630 DEPRECIATION At beginnin8 of year Chèrge for year At end of year 18,000 3,600 21,600 2,145 293 20,145 3,893 24,038 2,438 NETBOOKVALUE Atend ofyear At beginning of year 2,396 5,996 196 2,592 6,485 489 DEBTORS 2025 Z024 Prepayments Other debtors 1,308 1,308 2,275 3,583 1,308 CREDITORS.. a mounts falling due within one year 2025 2024 Accruals Other credttors 816 1,757 257 2.014 816 io COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 (continued) MOVEMENT IN FUNDS At beginning of year Atend of year Income Expenditure Transfers Restrirtedfunds University of Southampton re intern Garfield Weston grant Southampton Solent Rotary SECT fund 2,650 5.000 6,000 13,650 12,0161 15,0(K)I 634 6,000 6,634 7,0161 Designutedfunds Toyfund 5,996 5,996 13,6001 13,6001 2,396 2,396 Unrestrirtedfund5 11,957 45,067 143.9781 13,046 Totolfvnds 17,953 58,717 154,5941 22,076 Comparative fund movements for the year ended 31 July 2024 At beginning of year At end of year Income Expenditure Traft￿er5 Restrlrtedfunds Garfield Westtsn grant 5,000 5,000 15,0001 15,0001 Oesignotedfunds Toy fund 9,596 9,596 13,6001 13.6001 5,996 5,996 Unrestrictedfvnds 11,926 33,149 133.1181 11,957 TotolAunds 21,522 38.149 141,7181 17,953 li COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 (continued) ANALYS15 OF NET￿SET5 BETWEEN FUNDS Designated fund5 Restricted Unrestricted funds fund5 2025 Total 31 July 2025 Fixed assets Current assets 2,396 196 13,666 18161 13,046 2.592 20,300 18161 22,076 6,634 2,396 6,634 Designated funds Restrlcted Unrestrittèd funds funds 2024 Total 31 July 2024 Fixed assets Current assets 5,996 489 13,482 12,0141 11,957 6,485 13,482 12,0141 17,953 5,996 12 COMMUNITY PLAYLINK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 (continued) io PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES- year ended 31 july 2024 Restricted Unrestrittod funds Total funds 2024 INCOME Donations and legacies Investment income 5,000 32,913 236 37,913 236 TOTAL INCOME 5.000 33.149 38,149 EXPENDITURE Charitable artivities 15,0001 136,7181 41.718 TOTAL EXPENDITURE 15,000 136,7181 41,718 NET MOVEMENT IN FUNDS 13,5691 13,5691 FUNDS BALANCE AT IAUGUST 2023 21,522 21,522 FUND BALANCE AT 31JULY 2024 17,953 17.953 13