Oldham Play Action Group Charity No. 511463 Trustees, Report and Unaudited Accounts 31 March 2024
Oldham Play Action Group Contents Pages Trustees, Annual Report 2to6 Independent Examiner's Report Statement of Fina ncial Activities Balance Sheet Notes to the Accounts IOto17 Statement of Cashflows 18 Detailed Statement of Fi nancial Activities 19to20 Pae I
Oldham Play Action Group Trustees Annual Report The management committee present their report with the unaudited financial statements of the charity for the year ended 31 March 2024. REFERENCE AND ADMINISTRATIVE DETAILS Charity Name Oldham Play Action Group Charity No. 511463 Principal Office Greenacres Community Centre Galland Street Greenacres Oldham OL4 3EU Telephone No Fax 0161678 9662 0161785 0929 playactiongroup@hotmail.com e.mail Trustees The following trustees served during the year- Linda Dawson Shirley Dick50n Colin McLaren Paul Monk Christine Wilson Key Management Personnel Chair Treasurer Shirley Dickson Cllr Colin McLaren Gayle Cooper Linda Dawson Werneth & Freehold CDP Independent Panda Preschool Independent Independent Secretary Trustee Trustee Rev Dr Paul Monk Accountants Pennine Accounting Limited 109A Church Street Littleborough Lancashire OL15 8AA Bankers Co-operative Bank PIC 12 Market Place Spindles Centre Oldham OLI IHE Pa£e 2
Oldham Play Action Group Trustees Annual Report OBJECTIVES AND ACTIVITIES OPAG'S objectives are to provide or assist in the provision of facilities for recreation and other leisure-time occupation for young people and children and ch ildren resident in Oldham Metropolitain District. Policies to achieve objectives OPAG meets these aims through the employment of a core team, sessional and casual pool of staff and the development of working partnerships with other agencies acros5 the borough. OPAG also works with and for volunteers, hosts placements f rom local schools and Universities and colleges. OPAG has a full and active commitment to equality of opportunity. OPAG is committed as an equal opportunities em ployer to el iminating all forms of discrimination, whether based on race, gender, disability, sexual orientation age or religious belief, both through the work of the organisation and through the implementation and review of its, equal opportunities policy. OPAG plays an active role in cha Ilenging such forms of discrimination Development. activities and achievements in the year The following section gives up to date information about OPAGS development, activities and achievements in the last year. To run a range of quality play activities for children in Oldham OPAG provided pr2Ctical/financial/human resources to support 120 through resource store community groups, runs weekly sessions, for children, you ng people a nd their fa milies, work in partnership with agencies supporting children's play. For the period OPAG ran 231 sessions OPAG works boroughwide and works on a wide variety of community cohesion events and programmes. OPAG worked with in excess of 2000 individual children, representing in excess of 10,000 visits. Community Play Development OPAGS core work as funded as a commission through Oldham MBC to develop play across Oldham, working with groups using community development and community action principles and models. OPAG delivered 231 play sessions across the borough taking in 10,000 visits. Sessions include partnerships with community groups. This includes a Holiday Activities and Food programme supporting children in receipt of means tested free school meals. OPAG estimates that in excess of two thirds of its work and resources are deployed in areas of social and economic disadvantage and in priority wards/estates. Supporting Volunteers / Community Group5 OPAG supported 18 community groups. Approximately 60 volunteers were supported and OPAG were able to provide support, training, advice and practical help. National Playday OPAG hosts an annual event to highlight the value and importance of play in the lives of children and in the lives of communities. The focus of this year's event wa5 held in Royton Park and reported engagement of approximately 1000 people. Partnership Work OPAG continues to work in key partnerships with Men Behaving Dadly, Greenacres Community Association, Holiday Food and Activities Programme. Oldham Arts and Entertainments, Gallery Oldham, other Council departments, Action Together as well as a range of local community led groups. Pa2e 3
Oldham Play Action Group Trustees Annual Report Training OPAG continues to deliver a range of practical skills and arts based play and arts training for member groups and volunteers. OPAG Resource Store OPAG has a resource store comprising hire equipment, craft materials not for profit shop and small scrap store. The resource store recorded 400 sa les visits, plus the off ice deals with a fu rther 700 telephone a nd office enquiries a nd signposting. 367 groups benefited from the resource store. Other Work OPAG u ndertakes short term arts projects and creative, child friendly consultation work with voluntary and community groups and also with statutory agencies/ customers such as Oldham Big Local, Arts & Entertainment and Gallery Oldham. OPAG has distributed Household support Fund small grants and shopping vouchers to families struggling as result of the c05t of livi ng crisis. The trustees have had regard to the Charity Commission guidance on public benefit. Staff Training and Project Development OPAGS staff team have undertaken a range of ongoing training including child protection and safeguarding, risk assessment, making funding applications, f irst aid, positively ma nagi ng chi Idren's behavior, visual minuting, and equality of opportunity. OPAG employs a Resource Off icer, Financial Management Administrator, Co-ordinator, Project Worker and 16 part ti me casual sessional playworkers/arts workers. The Project Worker is funded through The National Lottery. FINANCIAL REVIEW OPAG had net outgoing resources of £2,777 in the year and net assets of £212,207 at the year end. In the opinion of the trustees OPAG'S assets are sufficient to meet its obligations on a fu nd by f und basis. Reserves Policv The Trustees have considered OPAGS need for reserves, the Trustees consider that a mnimum of tree months expenditu re shou Id be held in reserve. Conclusion OPAG has continued to maintain and develop its work in accordance with it5 agreed priorities. STRUCTURE, GOVERNANCE AND MANAGEMENT Oldham Play Action Group is a registered Charity number 511463. The constitution was adopted on 31st March 1981. The organisation's objetts are 'to provide or assist in the provision of opportunities and facilities for play, recreation and other leisure time for children and young people resident in Oldham Metropolitan District,. Recruitment and Appointment of Management Committee The members of OPAGS Management Committee are trustees of the charity as specified in charity law. Under the requirement of the constitution, the OPAG Management Committee shall consist of not le5S than three elected off icers, who will hold the roles, Chair, Treasurer and Secretary. The Management Committee as a whole must consist of not less than three and not more than twelve committee members. Pa£e 4
Oldham Play Action Group Trustees Annual Report In addition the constitution allows for a person or persons to be co-opted by the Management Committee to assist with particular pieces of work. The number of co-options must not be more than one third of the total number of Management Committee members currently serving. Any agreed co-options will be granted voting rights. Trustee Induction and Training New trustees are invited and encouraged to attend sessions to familiarize themselves with the charity and the context in which it operates. These are facilitated by established members of the management Committee with the support of information input from the core staff team. In particular the induction would cover l The obligations of Management Committee members. 2 Specif ic roles a nd responsibil ities. 3 The governing documents, constitution and charity documentation. 4 Resources available and awareness of current financial position. S Examination of bi-monthly financial report and published accounts. 6 Future, strategic planning including funding bids, financial forecasts and objectives. 7 Annual planninglvisioning session for Management Committee and core staff. 8 OPAG has completed an induction pack for new and prospective Management Committee members. Risk Management Procedures are in place to ensure compliance with current legislation and good practice to ensure the health a nd safety of staff, volunteers, children/young people and parents using the services and general public when sharing public space. Members of OPAG staff team work in different locations and all premises, activities are risk assessed and insured accordi ngly. All staff undertake relevant training, demonstration of activities to minimise risk. We have worked to minimise risks to the services we offer through insufficient funding by exploring longer term funding programmes. The organisation continue5 to work to devise a long term strategic approach to allow for the diversification of funding and sustainability of OPAGS work. Organisation Structure Oldham Play Action Group has a voluntary Management Committee. The Management Committee meets bi-monthly. Core members of staff also attend these meetings. The members of the Management Committee are representatives from member organisations working in play, community development, community groups and individual members. The Management Committee is reflective of OPAGS members and the communities we seek to serve. The Management Committee is responsible for the strategic direction and development and implementation of policies within the organisation. The Co-ordi nator and Finance Manager are responsible for the day-to-day management of the project, managing financial administration, supporting and supervising the team and ensuring that the charity delivers services specified by funders and that key performance indicators and targets are met. In addition to the Management Team the core staff team comprises Resources Officer and Project Worker. The organization also employs sessional workers to deliver activities during busy periods. Statement of trustees, responsibilities in relation to the financial statements The charity trustees a re responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). PaRe 5
Oldham Play Action Group Trustees Annual Report The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any ti me the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Cha rities (Accou nts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguard ing the assets of the charity and hence taki ng reasonable steps for the prevention and detection of fraud and other irregularitie5. Signed on behalf of the charity's trustees Colin McLaren Trustee 05 November 2024 PaRe 6
Oldham Play Action Group Independent Examiners Report Independent Examiner's Report to the trustees of Oldham Play Action Group I report to the trustees on my examination of the financial statements of Oldham Play Action Group for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the charity's financial statements carried 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 14515)Ibl of the Act. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination givi ng me cause to believe that in any material respect.. the accounting records were not kept in respect of the charity as required by section 130 of the Act; or the financial statements do not accord with those records,. or the financial statements do not comply with the applicable requirements concerning the form and content of fi nancia I statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give 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 connection with the examination to which attention should be d rawn in this report in order to enable a proper understanding of the financial 5tatement5 to be reached. lan Cunningham FMAAT Pennine Accounting Limited 109A Church street Littleborough Lancashire OL15 8AA 05 November 2024 PaRe 7
Oldham Play Action Group Statement of Financial Activities for the year ended 31 March 2024 Unrestricted funds Restricted funds Total funds Total funds 2024 2024 2023 2024 Notes Income and endowments from: Donation5 and legacies Charitable activities 1,424 93,130 1,424 197.009 103,879 195.318 Total 94,554 103,879 198,433 195,318 Expenditure on: Charitable activities Other 89,830 105,084 6,296 194,914 6,296 195,130 6,296 Total 89,830 111,380 201,210 201,426 Net gains on investments Net expenditure Transfers between funds 4,724 {7,5011 10 12,7771 16,1081 iioi Net expenditure before other gains/(losses) 4,714 17,4911 12,7771 (6,1081 Other gains and losses Net movement in funds 4,714 17,4911 {2,7771 {6, 1081 Reconciliation of fund5: Total funds brought forward 178,905 36,079 214,984 221,092 Total funds carried forward 183,619 28,588 212,207 214,984 PaRe 8
Oldham Play Action Group Balance Sheet at 31 March 2024 Charity No. 511463 2024 2023 Fixed assets Tangible assets 12,596 12,596 18,892 18,892 Current assets Stocks io 14,500 6,467 179,983 200,950 11,3391 13,471 24,171 165,020 202,662 16,5701 Debtors li Cash at bank and in hand Creditors: Amount falling due within one year Net current assets 12 199,611 196,092 Total assets less current liabilities 212,207 214,984 Net assets excluding pension asset or liabilitv 212,207 214,984 Total net assets 212,207 214,984 The funds of the charity Restricted funds 13 Restricted income funds 28,588 28,588 36,079 36,079 Unrestricted funds General funds Designated funds 13 170,673 12,946 178,905 183,619 178,905 Reserves 13 Total funds 212,207 214,984 Approved by the trustees on 05 November 2024 And signed on their behalf by.. Colin McLaren Trustee 05 November 2024 PaRe 9
Oldham Play Action Group Notes to the Accounts for the year ended 31 March 2024 l Accounting policies Basi5 of preparation The financial statements have been prepared in accordance with Statement of Recommended Practice.. Accounting a nd Reporting by Charities prepari ng their account5 in accordance with the Fi na ncial Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Cha rities Act 2011. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted f unds wh ich include a revaluation reserve representing the restatement of investment assets at their market values. Designated funds Revaluation fund5 Restricted funds These are availa ble for use subject to restrictions imposed by the donor or through terms of an appeal. Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the cha rity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliabil ity. Income with related Where income has related expenditure the income and related expenditure is expend iture reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Incorne from tax reclaims is included in the SOFA at the same time as the donations a nd gifts gift/donation to which it relate5. Donated services These are only included in income (with an equivalent amount in expenditurel and facilities where the benef it to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/llosses) on This includes any gain or Ioss resulting from revaluing investments to market value reval uation of fixed at the end of the year. assets Gains/llossesl on investment assets This includes any gain or loss on the sale of investments. PaRe 10
Oldham Play Action Group Notes to the Accounts Expenditure Recognition of expend iture Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, a nd is reported as pa rt of the expenditure to wh ich it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraisi ng raising funds trading costs and investment management costs. Expenditure on These comprise the costs incu rred by the Charity i n the del ivery of its activities and charitable activities services in the furtherance of its objects, including the ma king of grants and governance cost5. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutiona l and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the Strategic management of the Charity, together with a share of other administration costs. These are support costs not allocated to a particular activity. Grants payable Governance costs Other expenditure Taxation The charity Is exempt from tax on it5 charita ble activities. Tangible fixed assets and depreciation Depreciation is provided at the following annual rate5 in order to write off each asset over its estimated useful life.. Motor Vehicles 20% Straight Line Fixture, Fittings & Equipment 33 1/3Yo Straight Line Stocks Stock is included at the lower of cost or net real isable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposit5 Wlth banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overd rafts are shown within borrowings or current liabi lities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. PaRe 11
Oldham Play Action Group Notes to the Account5 Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions a re recognised where the charity has a present obligation resulting f rom a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are norma Ily recognised at their settlement amount after allowing for any trade d iscou nts due. Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not tra nsfer substantially all the risks a nd rewards of ownership to charity are classif led as operating leases. Assets held under fina nce leases are initially recogn ised as assets of the charity at thei r fair value at the inception ofthe lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the rema ining balance of the l ia bility. Finance expenses are recognised immed lately, unless they are directly attributable to qualifying assets, in which case they are capita lised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight_line basis over the lease term. I n the event that lease incentives are received to enter into operating leases, such incentives are recognised as a lia bility. The aggregate benefit of incentives is recognised as a reduction of rental expense on a stra ight-l ine basis. Pension costs The cha rity operates a defined contribution plan for its em ployees. A def ined contribution plan is a pension plan u nder which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obl ig3tions. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. Receipt of donated goods, facilities and services All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. PaRe 12
Oldham Play Action Group Notes to the Accounts 2 Statement of Financial Activities - prior year Unrestricted funds Restricted funds Total funds 2023 2023 2023 Income and endowments from: Charitable activities 81,502 113,816 195,318 Total 81,502 113,816 195,318 Expenditure on: Cha ritable activitie5 79,213 115,917 195,130 6,296 Other 6,296 Total 85,509 115,917 201,426 Net income 14,0071 {2,1011 16,1081 Net income before other gains/{losses} Other gains and losses: 14,0071 {2,1011 16,1081 Net movement in funds 14,0071 {2, 1011 16,1081 Reconciliation of funds: Total funds brought forward Total funds carried forward 182,911 38,180 221,091 178,904 36,079 214,983 3 Income from donations and legacies Unrestricted Total Total 2024 2023 General Donations 1,424 1,424 1.424 1,424 4 Income from charitable activities Unrestricted Restricted Total Total 2024 2023 Grant fu nded activities Commissioned and other m iscellaneous activities Shop and Hire activities 12,946 103,879 116,825 119,577 55,593 55,593 50,982 24,591 93,130 24,591 197,009 24,759 195,318 103,879 PaRe 13
Oldham Play Action Group Notes to the Accounts 5 Expenditure on charitable activities Unrestricted Restricted Total Total 2024 2023 Expenditure on charitable octivities Grant funded activities Commissioned and other miscellaneous activities 105,084 105,084 110,614 67,500 67,500 74,297 Shop and Hire activities Governance costs 22,330 22,330 10,219 89,830 105,084 194,914 195,130 6 Other expenditure Restricted Total Total 2024 2023 Amortisation, depreciation, im pairment, profit/loss on disposal of f ixed assets 6,296 6,296 6,296 6,296 6,296 6,296 7 Net expenditure before transfers 2024 2023 This is stated after charging: Depreciation of owned fixed assets Independent Examiner's fee 8 Staff costs No employee received emoluments in excess of £60,000. 6,296 1,140 6,296 950 9 Tangible fixed a55ets Motor Fixture, Fittings & Equipment Vehicles Total C05t or revaluation At l April 2023 At 31 March 2024 Depreciation and impairment At l April 2023 Depreciation charge for the year At 31 March 2024 31,483 31,483 2,335 2,335 33.818 33,818 12,592 2,334 14,926 6,296 6,296 18,888 2,334 21,222 Net book values At 31 March 2024 12,595 18,891 12,596 18,892 At 31 March 2023 Paoe 14
Oldham Play Action Group Notes to the Accounts 10 Stocks 2024 2023 Finished goods 14,500 14,500 13,471 13,471 Carrying value analysed by activities 2024 2023 Shop and Hire activities 14,500 14,500 13,471 13,471 11 Debtors 2024 2023 Trade debtors 6,467 6,467 24,171 24,171 12 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other taxes and socia I security Other creditors Accruals 87 1211 133 I,ioo 1121 2.105 3,377 6,570 1,140 1,339 PaRe 15
Oldham Play Action Group Notes to the Accounts 13 Movement in funds Incoming resources At31 March (including At l April other 2023 gainsllosse5) Resources Gross expended transfers 2024 Restricted funds: Restricted income funds: Action Together Community Champions OMBC HAF with Wi-Fi North 2,840 11,132 14,0721 9,900 West 6,248 8,110 29,350 14.425 36,472 131,2051 {21,7531 (36,5511 4,393 782 179) OMBC HAF {North District) National Lottery12023-261 Action Together- National Playday Children In Need Ire covidl Children In Need Ivan & equipment) Action Together - Cost of Living Household Support 1,000 {1,0031 131 iioi io 18,891 16,2961 12,595 11,500 110,500) 1,000 Total 36,079 103,879 {111,3801 io 28,588 Unrestricted funds: General funds 178,905 81,608 (89,8301 iioi 170,673 Designated funds: Grants - WEA Playworks Total 12,946 12,946 12,946 12,946 Total funds 214,984 198,433 1201,2101 212,207 Purposes and restrictions in relation to the f u nds.. Restricted funds: Action Together Community Evening junior clubs Champions OMBC HAF with Wi-Fi North Holiday activities & Food West OMBC HAF (North Di5trictl National Lottery {2023-261 Action Together- National Playdav Children In Need Ire covidl Supporting children during COVID Children In Need Ivan & transporting resources around oldham. van chg install equipment) Holiday activitie5 and meals for children Improve lives of children, young people & families PaRe 16
Oldham Play Action Group Notes to the Accounts Action Together - Cost of Living Household Support Individua Is & fami IV support through cost of living crisis Designated funds.. Grants- WEA Playworks 14 Analysis of net assets between funds Unrestricted funds Restricted funds Total Fixed assets 12,595 179,928 192,523 12,596 199,610 212.206 Net current assets 19,682 19,683 15 Reconciliation of net debt At31 At l April 2023 March Cash flows 2024 Cash and cash equivalents 165,020 165,020 14,963 14,963 179,983 179,983 Net debt 165,020 14,963 179,983 16 Commitments Operating lease commitments Annual commitments under non-cancellable operating leases are as follows: 2024 2024 2023 Land and 2023 Land and buildings Other Other buildings Operating leases with expiry date: Pension commitments 2024 2023 Unpaid contributions due to the fund are included in other creditors and amounted to: 133 119 PaEe 17
Oldham Play Action Group Statement of Cash flows for the year ended 31 March 2024 2024 2023 Cash flows from operating activities Net expenditure per Statement of Financial Activities 12,7771 16, 108} Adjustments for: Depreciation of property, plant and equipment Other ga ins/losses I ncrease in stocks Decrease/llncreasel in trade and other receivables l Decreasel/l ncrease in trade and other payables 6,296 6,296 11,0291 17,704 (5,2311 12,6411 124,1711 6,570 Net cash provided by/(used in) operating activities 14,963 {20,0541 Net cash from investing activities Net cash from financing activities Net increase/ldecrease} in cash and cash equivalents 14,963 120,054} Cash and cash equivalent5 at the beginning of the year 165,020 172.856 Cash and cash equivalents at the end of the year 179,983 152,802 Components of cash and cash equivalents Cash and bank balances 179,983 165,020 179,983 165,020 Pa£e 18
Oldham Play Action Group Detailed Statement of Financial Activities for the year ended 31 March 2024 Unrestricte d funds 2024 Restricted funds Total funds Total funds 2024 2024 2023 Income and endowments from: Donations and legacies General Donations 1,424 1,424 1,424 1,424 Cha ritable activities Grant f unded activities Commissioned and other 12,946 103,879 116,825 119,577 miscella neous activities Shop and Hire activities 55,593 55,593 50.982 24,591 93,130 24,591 197,009 24,759 195,318 103,879 Total income and endowments 94,554 103,879 198,433 195,318 Expenditure on: Charitable activities Grant funded activities Commissioned and other miscellaneous activities Shop and Hire activities 105,084 105,084 110,614 67,500 67,500 74,297 22,330 89,830 22,330 194,914 10,219 195,130 105,084 Total of expenditure on charitable activities 89,830 105,084 194,914 195,130 General administrative costs, including depreciation and amortisation Depreciation of Motor Vehicles Depreciation of Fixture, Fittings & Equipment 6,296 6,296 6,296 6,296 6,296 6,296 6,296 6,296 6,296 Total of expenditure of other costs Total expenditure 89,830 111,380 201,210 201,426 Net gains on investments Net expenditure Transfers between funds 4,724 17,5011 12,7771 {6, 1081 1101 io Net expenditure before other gains1{losses) Other Gains 4,714 17,4911 12,7771 16,1081 Net movement in funds 4,714 17,4911 12,777) 16,1081 PaRe 19
Oldham Play Action Group Detailed Statement of Financial Activities Reconciliation of funds: Total funds brought forward 178,905 36,079 214,984 221.092 Total funds carried forward 183,619 28,588 212,207 214,984 PaRe 20