Charity registration number 1201355 (England and Wal> CITY KIDS PLAYCENTRE CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
CITY KIDS PLAYCENTRE CIO LEGAL AND ADMINISTRATIVE INFORMATION Trustees Phillip Phan Jolanta Gutowsk Veronika Lorenser Peter Chems Eleanor Gow Susan Schwarz Giovanni Mars Chair Treasurèr Secretary Deputy Treasurer Parent Representative Parent Representative Parent Repiesent81ive Charlty numbèr (England and Wal) 1201355
CITY KIDS PLAYCENTRE CIO CONTENTS Page Tnjstees. feport Independent examiners report Statement of financjal activities Balance sheet Notes lo the fin8n¢ial stslemenls 8-14
CITY KIDS PLAYCENTRE CIO TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The Trustees present their annual report and financial ststements for the year ended 31 August 2024. The financial statements have been prepared in accordanc£ with the accountsng poliaes set out in note 1 to the financial statement5 and cornpty with the Charity's goveming document. the Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol Ireland. and the Charities SORP 'Accounling and Reporting by Charities. Statement of Recommended Piacbce applicable to charthes preparing their accounts in accordance with the Finanaal Reporting Standard appIable in the UK and Republic ol Ireland IFRS 1021.. Oblectlves and actlvltles City Kid5 PlayGentre was s8t up in 1981 by a group ol parents wanting qualty after-$thool Care for their ¢hildren and is committed to providing a comfortable and stimvlabng environment for children as well as always aimin9 tts achieve high standards ol excellence in childcare provision. The organisation became a CIO in 2022. The Constitution, remit and scope remains unchanged with the change to CIO slnjcture in 2022. This report provides an overview of the full year ol operation as the CIO to the year ended August 31 W 2024. Public benefit The Trustees have paid due regard lo guidance issued by the Charity Commission in decAding what activities the Charity should undertake. The Management Committee is aware of the Chanty ComThwssion guidance on public benefft and their operation of the Pl8y¢enlre refltcts this in th& lo110vn9 ways.. 1. The obj&¢t ol City Kids Playc&nlre CIO is the provision of f8tylili&s lor re¢r&alion and other ltrisure lime o¢¢up81ion lor children attending St. Alban's cathol Primary School land St. Paul's Primary, as a legacy coverage from the Original creation of Ctykids Playcenlrel School, being facilrt1'. . of which such children have need by reason of Iheir youth or social and economic arcumstances,. and b. which wll improve the 0)nditn$ of lrfe for such chibjn by promoting their physul. mental and spiritual well- being. 2. The income and propety ol City Kids Playcenlre CIO is appld solety lowards the prornotion of the object ol City Kids Playcenlre CIO. 3. City Ki(Js Pl8ycenlre CIO offers sessions a day. Monday io Fiid8y during lerm time (excluding bank holidays and tea¢her-Iraining days). Breakfast ¢lub runs from 7.30am -9.00am and after school ¢lub runs from 3.15pm 6.00pm. This enables parents of the children al SIAJban's and Sl Paul's primary schools lo attend work. 4. The Charity supports the education and training of future childcare prO¥erS by the provision of WO experience placements. 5. Being mindful of its charitable status the Charity maintains fees at as low a kvel as possible to cover its running Costs. 6. The Managemenl Committee provides their professional skills and services as unpaid volunteers in order lo relain fees 8t a minirnum level. Vve aim to provide heatthy food at both Ihe breakfast and after-school club that the children will enjoy and to engage the children In the preparation of food. Childn are encouraged to help wrth creating shopping lists and to ppare and dear up their own food. We aim to provide a range of stimulating environmenls and toys or equipment for the children including outdoor space with outdoor toys. We provide a happy and caring environment that both children and staff enjoy and where Parents feel wnlent to leave their children. We invest in new toys fof Ihe children and ask the children lo suggest toys that they would like to See at the club. We have gbven the Playleadei an annual amount to spend on new toys as well as a monthty budget for crafts.
CITY KIDS PLAYCENTRE CIO TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Achlevom•nts and p•rfomianeè Significant activities and aclJi8V8ffl8nts againsl objectivès We provide a service which is of public benefjt, providing qualty childcare at breakfast and afterschool clubs for children attending St Albans Catholic Primary. This service enables parents to retum to work knowing that their children will be well cared for in a stimulating environment. We provide breakfast club for a maximum of 40 children and afterschool club for a maximum of 40 children. The dub is curTenty lull and there is a warting list. The club continues to operate out ol a hall hired frorn OLEM Catholic Church. We have been unsuccessful In extending thè club capaaty lor more children through increased space to rent from OLEM Catholic Church. We aim to provide fee places to children based on finanaal need when requested ty Head Teachers. We provide a rnuch-needed resource for the local communty through the provision of childcare for chIldn at St. b8ns Catholic Primary. We have kept fees as low as possible although this is 8 key challenge given rising operatn81 costs.. rent, food and $18ffing Costs. W8 try lo alway$ provide o wid8 rong& of art and uaft malerial$ and open-end¥d f¢$our¢e$ lo allow ¢hlldren fre& rein to create and explore. The club also supports a calm and child-led atmosphere where the staff and children can chat about any topic and share ideas for lulure activities and games. We have renewed and pIeniShed the toys throughout the year based on Ihe chiren'$ interests and requests using rnelhods such as voting. surveys and askn'ng the children to add ideas lo the shopping list on the board. We conduct parent feedback surveys once a year. We continue to receive very good feedback from parents in all are88 of operation including the variety and qualty ol snack5. toys and equipment provided. friendliness and prof8ssional quality ol staff. Th$ one constanl area of feedback rèquiring action is around increased sèrvice provision capacity. We continue to look for options to increase our capacity which Is unfortunately limited by availability ol Spa made available by OLEM Church. agreement from the Headteacher of St Albans, we have been able to use some space from the school hall dining area for after school dub for around 6- 10 children. Our wait list has been reduced to single drtS for breakfast club, and circa 20 for after school club. We remain determined lo further redu this. Flnanelal r•vl•w The financial resuKs for the year ended 31s1 August 202412023r241 show thal the Club had made a profit of £3.080 Operating costs have increased due lo renlal increase lo £375 per week from £350. and the procurement of various consurnables for the purposes of cleaning. disinfecling. inrJeased fo¢)d and staffing costs. The princip81 source of income is attendance fees accounting for 6Wo 12022123.. 99%) of the club's income. The income increased from £122,310 (rèportèd in thè n0clO èntrtyl to £149,837. The Charity previousty operated as an unincorporated enlty. Assets transferred upon operating as a CIO a shown as a donation received in the year of £65,862. The registered number of children that attended various regular and ad hoc sessions was an average of 83 for the year. This slightty up from an average of 76 for the pwious year following the removal of COVID restridions. The Management Committee have considered Ihe level of fees for Ihe year on (he basis of expected contractual enrolrnents for the range of sessions offered 8t the Club in order to ensure that the fee5 generated would cover the pmjected expenditure forthe year.
CITY KIDS PLAYCENTRE CIO TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 ReseThes poliey It is the policy of th8 Charity that unrestrided lunds which ha¥è not been designated for a specthc use should be maintained at a level equivalent to six month'5 expendrture. The Twstees consider that reserves at this level will ensure that, in the event ol a signifi(xnt drop in lunding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. structure. gov?rnan¢¥ and mana9gment The Charity is a Charilable Incorporated Organisation. Recruilmenl 8nd appoinlment ollrustees City Kids is run by a Management Committee. in conjunction with the Manager. The Management Committee is made up of parents, each wlh children attending Ihe City Kids Playntre.. the Management Committee has legal obligations. In addition. the Committee welwmes suggestions trom pantS and children and a suggestion box is at the Club for this purpose. Thtr Management Committee ¢on81s1s of a Chair. 8 Treasuor. a Secretary. and al ltrast parent represenlalives. Committee member$ are ele¢ted from among the membws of th¥ Assotyalion. The Managemenl Commrtle& d81898te the d8y to day running of Ihè dub to th¢ Managef. Th& Commrtteè meets at least on¢¢ in $ach 8cademi¢ temi and the quorum of the Committee is four. The Manager is invited to attend for all or part of these meetings, at the discretion of the Committee. but does not have the power to vote. Third party professional services companies are engaged to assist City Kids wrth its operations. This is periodicalty reviewed by the Comrnittee to ensure maximum quality of seryice and value for money for parenls. A decision was made by the Commrtlee in May 2024 to pul out to lender these service3 with a view to derAde and put into place lor the new school year starting in Sèptembèr 2024. Arising Irom this, Kids R Us Oul of School Clubs Ltd wère appointed to provide professional services rèlatlng to the wrap around care, and Thomas Quinn Llmited for bookkè8pln9, payroll and related finandal services. Membership is open to indiwduals over evJhteen or organisations who a approved by the Trustees. The Committee may refuse an applicalion for membership or terminate an existing membership if they consider this to be in the best inlere51s ol the AssocAalion. None of the Trustees has any beneficial interest in Ihe company. AJI of the Trustees are members ol the company and guarantee to contribute £1 in the event of a wnding up. The company's current policy concerning the payment of trade C110r$ is to follow the C81's Prompt Payers Code Icopies are available from the CBI. Cenlre Point. 103 New Oxford Streel. London WC1A 1DUI. Thè company's turnt policy conceming the payment of trade fftditots is to". settle the tems tsf payment wth suppliers when agreeing the terms of each transaction", ensure that suppliers are made aware of the tem)s of payment by indusion of ihe relevant terns in contracts," and pay in accordance with the companys contractual and other legal obligations. Trade Gieditor5 of the company at the year end wete equivalenl to XX days putth8ses. based on the average daity amount invoiced by supplie15 during the year.
CITY KIDS PLAYCENTRE CIO TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 The Trustees, report W8s approved by the Board of Tw$te8s. Mr P Phan Chalr 1710612025 Date..
CITY KIDS PLAYCENTRE CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY KIDS PLAYCENTRE CIO I report to the Trustees on my examination of Ihe finanoal statements of City KKIS Playcenlre CIO (the Charity) for the year ended 31 August 2024. Responsibilities and basis of report As the Trustees of the Charity you are responsible for Ihe preparats.on of the ffinancial statements in accordance the requirements of the Charities Act 2011. I report in respect of rny examinabon of the Charty's financial ststements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Direcb'ons given by the Charity Commission under section 14515llbl of the Chariti'es AGt 2011. Independent examlnels statement Your attention 15 drawn to the tsct that the charity has prepared Ihe finanrial slalements in accordance wrth the relev8nl version of the Staternenl of Recommended Practice appIlble to charities preparing their financial st8tèments in a¢cordan¢e wth the Finan¢ial Reporting Standard applicable in the UK and Rèpublic of Iieland IFRS 1021 in preference lo the Accounting and Reportjng by Charities. Stalemenl ol Recommended Practice Issued on 1 April 2005 which is referred to in Ihe extanl regulat$ bul has now been wthdrawn. l understand that this has been done in order for the financial statements lo provide a true and lair view in accordance with UK General Accepted Accounting Practice. I h8ve completed my examination. I confirm that no matters have me lo my ¥ttenlion in connects'on with the &x¥minalion giving me ¢ause lo believe thal in any mal¥rial rèsp&¢t'. accounting records were nol kept in respect of the Charity as required by section 130 of the CharitiesAct 2011. the financial statements do not accord wrth those records," of the finanrial staternenls do not compty wth the applicable requirements cJ)nceming the form and content of financial 518lementS sel ovl in the Charilies IAccount5 and Report51 Re9ulalions 2008 other than 8ny requirèment that thè finanaal stst$m¥nt$ 9iv¢ a tr and fair ¥i&w. whKh b$ not a matter ¢on$idor&d as part of An independent examination. I have no cDncEms and have come across no other matters in connectKJn wilh the examination to which attention should be drawn in this report in order to enable a proper underslanding of the financial statements to be reached. 1710612025 Date..
CITY KIDS PLAYCENTRE CIO STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Unrestrlcted funds 2024 Not•s Income from: Donations and legacies Charitable activities Investments 65,862 149.837 1,292 Totsl Ineomè 216,991 Expenditure on.. Charitable activities 148,049 Totsl •xpondltUM 148,049 Not Income and mov•m•nt Sn fund• 68,942 ReconclllatSon ol funds: Fund balan¢e$ at 1 $8ptemb8r 2023 Fund balanc•8 at 31 Augu•t 2024 68,942 The stalem8nt of financial acbvillès indudes all 98lns and losses rfjcognlsed In the year. All incomè and expendtture derlve from continuing activities.
CITY KIDS PLAYCENTRE CIO BALANCE SHEET AS AT31 AUGUST2024 2024 Note# Flxed assets Tangible assets 12 4,546 Currnnt assèts Debtors Cash at bank and in hand 13 799 70.195 70.994 16.5981 Cr•dltors.' amounts lalllng du¢ vAthln on• y*ar 14 N•t eurr•nt a88èts 64,396 Total a88et8 le88 current IlabllStle8 68,942 Thè lund8 of thè Charfty Unrestricted funds 16 68,942 68,942 I71Cl2025 The financial 5ts1emenls were 8pproved by the Trustees on ......................... Mr P Phan Cholr
CITY KIDS PLAYCENTRE CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Aecountlng pollel•s Charfty Snforniatlon Cty Kids Playcentre CIO is a INSERT CONSTtruTIONAL DETAIL. 1.1 Aecountlng conventlon The financial 5tatement5 have been PTepafed in accordanr£ with the Charty's governing docutnent, the Charities Ad 2011, FRS 102 "The Finanaal RÈpoth"ng Standard applicAble in the UK and Republic tsf Ireland" and the Charities SORP "Accounting and Reporting by Charities". Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republ of Ireland IFRS 1021". The Charity is a Public Benefit Entity as defined by FRS 102. The Charty h88 tsken 8dv8nlage of Ihtr provisions in thtr SORP for ¢h8ri1itrs not to pparts 8 stslem&nl of cash flows. The financial statements have departed from Ihe Charrties (Accounts and Reports) Regulations 2008 only to the extent required to provide a tnje and fair YW. This departure has involved following the Statement of Recommended Practice lor charibes apptying FRS 102 rather Ihan the version of the Ststement of Recommended Practice which 15 relerred to in the Regularn3 but which has since been withdrawn. The financial ststem&nts are ppared in Slerling. whi¢h 1$ the fvn¢tional ¢uff&nw of th¥ Charity. Mon*tsry amounts in these financial statements arè rounded lo th• near•$t £. The financAal statements have been prepad under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng con¢•m 1.3 Charttable funds Unrèstricted funds are 8vailabl8 lor u$& al the di$¢rètion of the Trust••s in lurtheranca of thèir charitable objectives. Reslricled funds a subjed lo specrfic conditions by (Jgnors or gr8nlors 85 to h¢)w they may be used. The purposes and uses of the rostricièd lunds arts set oul in Ihè notes to the finanaal statements. Endowment lund6 ao Subje Io specik ¢onditions by donors th8t the Capital must be maintained by the Charity. 1A Income Income is recognised when Ihe Chanty is legalty enlrfled to rt after any perfom)ance condftions have been met, the amounts can be measured reliabty. and il is probable ihat income will be received. Cash donations are COgniSed on receipt. Other donab.ons are recognised once the Charrty has been notsfied of the donation, unless perforniance condrfj.ons require deferral of the amount. Income tax recoverable in relation to donations receNed under GfftAid or dee(Is ol covenant is recognised at the lirne of the donation. Legacies are recognised on Teceipt or othemse rf the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CITY KIDS PLAYCENTRE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies (Continuedl 1.5 Exp•ndltur• Eypenditure is recognised once Ihere is a legal or constructive obligation to Iransfer economic benefit to a third paty. r( is probable that a transfer of enOMiC benefits will be iequired in settlement, and the amount of the obligation can be rneasured reli8bty. Expenditure is dassified by athvty. The costs of each adivrty are made up of the total of direct costs and shared costs. including support costs involved in undertaking each acbvity. Direcl costs attributable to a single activity are allocated directy to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned befvleen those activitie5 on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are alk)raleiJ on the portion of the assel's us&. 1.6 Tanglble Ilxed asJet• Tangible fixed assets are inrtialty measured at cost and subsequenty measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to vnile off th& ¢ost or valuation of assets less their re$ldual value$ over thelr useful lives on the following bases.. Fixture$ and fitting$ 25% Reduong Balan¢e The gain or loss arising on the dispos81 of an asset is determined as the difference befvrfeen Ihtt Sale proc#ed8 and the carrying value ol the assel. and is rewnised in the Slement Of fin8rtCl818ctivrties. 1.7 Impalmient of Ilxed assets At each reporting end date, the Charlty reviews Ihe carrying amounts ol its tangible assets to detemilne whether there is any indication that those assets have suffered an impaimient loss. If any such Indication exists, the recoverable amount of the assel is esbmated in order to detemine the extent ol the impaimient loss lif any). 1.8 Cash and Cash oqulvalents Cash and cash equivalents inrlu(Je Cash in hand. deposrts held al call with b8nk$. olher short-leim liquid investments wrth original maturtties of three monlhs or less, and bank overdrafts. Bank ovèrdrafts are shown wrthin borro¥wngs In oJrrent liabilrties. 1.9 Flnanclal Instruments The Charity has elected to appty the provisions of secb.on 11 'Basic Finanaal Instruments. and Section 12 'Other Finanaal Instrumenls Issues. of FRS 102 to all of rts finanaal instruments. Financial instruments are recognised in the ChariVs balance sheet when the Charity becomes party lo the contractual provision5 of the instrurnent. Fin8n¢i81 assets and liabilities aTe offset, with the net 8mounts ptesented in the finan¢ial statements, when there is a legalty enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and setue the liability simujtaneousty. Basic financial assets Basic financial assets, whh indude debtots and cash and bank balancès, are initialty mèasured at transaction price Induding transaction costs and are subsequently canied at amorts.sed cost using the effective interest method unless the arrangemenl constrfutes a finanung transaction, where the transaction is measured at the present value of Ihe future receipts discounled at a market rate of interest. Financial assets classiffied as receivable within one year 8ie not amortised.
CITY KIDS PLAYCENTRE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies (Continuedl Basle finanelal Ilabilltiès Basic finanrial liabilities. induding credrtors and bank loans are inrtially recognised at transaction price unless the arrangement constrtutes a financing transaction. where the debt instwment is measured at the present V81ue of the future payment5 discounted at a market rate of inlere51. Fin8nryal li8bilities classified 85 Payable wrthin one year are not amortised. Debt instruments are subsequentty carried at amortised cosl, using the effective interest rate method. Trade creditors are obligations to pay lor goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable 8re dassified as current liabilities if payment is due wlhin one year or le$5. If not. they are presented a5 non-current liabilities. Trade creditor5 are recogni$ed inth'ally 81 transactKJn price and subsequentty measure(1 at amortised cost usin9 the effectsve interest method. D•rncognitlon of financlal liabiliti•s Financial li8bililie5 are derecognised whtrn the Charty's ¢ontradu81 obligations trxpire or are dis¢harged tsr ¢8ncelled. 1.10 Employe• b•n•fit8 The cost of any unused holiday trnlrflemenl is recooni8ed in thtr period in vthi¢h the employee's se8 arts received. Termination benefits are recognised immediatety as an expense when Ihe Charty is demonstrably Commted to temiinate the employment of an employee or to provide lerminalion beneffts. 1.11 Retlrem•nt benefits Payments to defined contribulK)n retirement benefft schemes ara charged as an expense as they fall due. crttlcal accoUnn9 estlmates and judgements In the application of the Charity's accounting policie5. the Trustees are requtred to make judgement5. estimate5 and assumptions aboul the carrying amounl ol a$5eis and liabilrties that are not readity apparent from other sour¢es. Thè Èstimates and associaièd assump.0$ are basèd on hi$torieal experion¢g and other factors that are considered to bè relevant. Actual resums may differ from these estimates. The estimates and undertying assumptions a reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the eslimale is revised where Ihe revision affects only that period. or in the period ol the revision and ftjture peiiod5 where the revision affects bolh current and future peri¢xls. Ineomè from donations and l•gael•8 Unrnstrtcted Unrestrlcted fund¥ fund¥ 2024 Donations and grfts 65,862 The donation amount of £65,862 is ieceNed from the prevK)us non£lO entty of Cty Kids Playcentre upon cessation, as a transfer ol total unreslricted funds. 10-
CITY KIDS PLAYCENTRE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Ineom• from eharltable aetlvltl•s Unrèstrtctèd Unrèstrletad funds fund8 2024 Playcentre Playcentre Income 149,837 Income from Inve8tment• Unrestrlcted Unrnjtrlcted funds funds 2024 Interest receivable 1.292 Expendltur• on charitsbl• actlvrtl•8 Playcentre 2024 Dlr•ct costs Staff costs DepCiatIon and irnpainnent R6sources- Matenals Resources- Food Other Staff Costs Insurance Office Costs Sundry Expense$ Telephone Printing, Posta9è, & Stationery Rent 102,983 564 2,282 8.336 11,131 864 2,701 620 193 517 14.325 142.516 Sharè of support and gov•mane• Costs Is8• not• 7) Governance 5.533 148.049 Analysis by fund Unrestricted funds 148.049
CITY KIDS PLAYCENTRE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Support eosts allocat•d to aetlvltS•s 2024 Govemance costs 5.533 Analy¥ed betw.. Playntre 5,533 Nèt movèmént In fund8 2024 The net movement in fvnds is stated after chargingllcredibngl= Fees payable for the independent examination of ihe chari5 financial statements Deprfj¢lation of owned tangible fixèd a$set$ 1.260 Tru8t• None ol th8 Trustees lor any person$ ¢onne¢tet1 wrth Iheml received any remuneration or b&nefft$ from th Charity during the year. 10 Employ•e8 The 8vtsragè monthty number ol tsmployees during the yearwa8- 2024 Nymb¢r Employm•nt ¢O•t$ 2024 W8ge5 and $818ries Other penslon costs 101.456 1,527 102.983 There were no employees whose annual remuneration was more than £80.000. 11 Taxatlon The charty is exempt from taxation on ils actNilies because all its income is applied for charit8ble purposes. 12_
CITY KIDS PLAYCENTRE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 12 Tanglblè (lx ass•ts Flxturo5 ond fltungs Ct Additions 5.110 At 31 August 2024 5,110 Depreclatlon and Impalrment Depreciation charged in the year At 31 August 2024 Carrylng amount At 31 August 2024 4,546 13 D•btor• 2024 Amounts falllng du• wbthln on• y•ar: Prepayments and accrued income 799 14 Cr•dltor8'. amounts lalllng du• wlthln on• year 2024 other taxation and social security Other credrtors Accruals and deferred income 5.015 167 1.416 6.598 15 Retlrement benefit schemes 2024 Defined conlribution ¥¢heme¥ Charge to profft or loss in respect of defined contn"bub"on schemes 1,527 The Gharity operates 8 defined cijnlribulion pension stheme for 411 qualtfying employees. The 8$sets of the scheme are held separatety from those ofthe Chanty in an independenty administered fund. 13-
CITY KIDS PLAYCENTRE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 16 Unr•strSetod funds The unrestricted fijnds of the charity comprise the unexpended balances of donations and grants which are not Subject lo specific condition5 by donors and grantors as to how they may be used. These include designated lunds which have been set a5Kle out of unrestri(Xed fvnds by the trustees for specific purposes. At1 September 2023 Incomlng resources Resourc•$ At 31 August expended 2024 General fvnds 216,991 1148,0491 68,942 17 R•lai¢d party tran$•¢iion• There were no disdosable related party transactions during the year (- nonel. 14_