REGISTERED CHARITY NUMBER: 513526
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
FOR
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
Clifton-Crick Sharp & Co. Ltd Chartered Accountants 40 High Street Pershore Worcestershire WR10 1DP
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
The charity was formed by a trust deed dated 23 April 1989 for the provision of facilities for recreation and other leisure time occupation for children resident in Evesham. It is governed by its constitution and administered by a committee whose members are the Trustrees.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
513526
Principal address
Woodlands Evesham Worcestershire WR11 1XH
Trustees
K Jones P Smith J Wormall C Smith G Hutchinson Z Nosworthy C Giles
Independent Examiner
Clifton-Crick Sharp & Co. Ltd Chartered Accountants 40 High Street Pershore Worcestershire WR10 1DP
Page 1
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022
TRUSTEES ANNUAL REPORT
In reviewing and planning our main activities this year, we referred to the Charity Commission guidance on public benefit. Our main focus remains providing a safe supervised play provision. This has benefited the whole community by:
-
enabling families to work/train with the knowledge that their children are safe,
-
children and young people attend open access schemes providing a safe, local space to play,
-
families supported with a range of activities
-
young people and adults supported through our volunteering programme
-
providing space for other organisations to deliver family services
Our 'Out of School' group has re-emerged from COVID restrictions - the children are adapting as are the staff. We are aware of the support staff, children and families are needing, and have responded accordingly with both mental health initiatives, advice and guidance and signposting to other forms of support. Numbers are stable, and we hope it will return to former levels in the near future.
Our family activity programme- providing a number of events enabling parents and children to 'play' together- continued throughout the year, albeit on a smaller level with 'bags of play', based initially outside our site, then back on site during the final part of the year. Our ' holiday hunger ' programme has seen many families benefit from our free healthy meals.-We served throughout the pandemic each day, and continue servings during holiday schemes .
Our community larder, with produce donated by local supermarkets and business is busy each day -supporting families and individuals with fresh produce and food parcels when needed. It is continuing to grow, as are the needs of our local community.
We continue to develop partnerships with other groups, parent groups, home educators, midwives, parent training schemes and others to be based in our building.
Our Alternative Education sessions have developed, and specialised one to one support for some young people is a growing demand. Our capacity has increased with the employment of sessional workers to deliver a range of practical programmes and support. We are finding that we are being asked by more specialist provision to provide sessions.
We have seen a rise in the number of volunteers during the pandemic to support our programmes. We could not have continued running without their support. Towards the end of the year , many went back to work but have kept contact with us.
Our bike project has supported many children, young people and adults to access quality refurbished bikes throughout the pandemic. Numbers of bikes refurbished has reached over the 1000 mark, with more arriving weekly.
We continue with our 'green' policy and healthy lifestyles and our programmes continues to grow. We continue to raise funds locally, and have had support from District and County to support our work.
Our trustee's 2021/22
Jenny Wormall Chairperson Kath Jones Secretary Pauline Smith Treasurer Chris Smith Zoe Nosworhy Gail Hutchinson Carol Alexander
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................................
J Wormall - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
Independent examiner's report to the trustees of Evesham Adventure Playground Association
I report to the charity trustees on my examination of the accounts of Evesham Adventure Playground Association (the Trust) for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 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 drawn in this report in order to enable a proper understanding of the accounts to be reached.
Meinir Bird Clifton-Crick Sharp & Co. Ltd Chartered Accountants 40 High Street Pershore Worcestershire WR10 1DP
Date: .............................................
Page 3
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| 31.3.22 | 31.3.21 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 51,807 | 65,075 | |
| Other trading activities | 2 | 108,368 | 40,880 |
| Investment income | 3 | 4 | 8 |
| Total | 160,179 | 105,963 | |
| EXPENDITURE ON | |||
| Raising funds | 4 | 144,723 | 82,828 |
| Other | 12,373 | 12,954 | |
| Total | 157,096 | 95,782 | |
| NET INCOME | 3,083 | 10,181 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 87,197 | 77,016 | |
| TOTAL FUNDS CARRIED FORWARD | 90,280 | 87,197 |
The notes form part of these financial statements
Page 4
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
BALANCE SHEET 31 MARCH 2022
| 31.3.22 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 51,029 CURRENT ASSETS Debtors 9 715 Cash at bank and in hand 39,396 40,111 CREDITORS Amounts falling due within one year 10 (860) NET CURRENT ASSETS 39,251 TOTAL ASSETS LESS CURRENT LIABILITIES 90,280 NET ASSETS 90,280 FUNDS 11 Unrestricted funds 90,280 TOTAL FUNDS 90,280 |
31.3.21 Total funds £ 43,954 - 44,087 44,087 (844) 43,243 87,197 87,197 87,197 87,197 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J Wormall - Trustee
The notes form part of these financial statements
Page 5
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Freehold property | - in accordance with the property |
|---|---|
| Multi sports area | - 10% on cost |
| Equipment | - 33% on cost |
| Motor vehicles | - 25% on reducing balance |
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Voluntary income and fundraising expenditure
Voluntary income represents amounts received and recorded at offices and projects during the year. Except in the case of fundraising events such as fêtes and galas, no cost of fundraising has been netted against voluntary income.
Fundraising expenditure represents the direct costs of fundraising. Publicity costs directly related to fundraising are included in fundraising costs.
Page 6
continued...
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
| 2. OTHER TRADING ACTIVITIES Charitable trading income 3. INVESTMENT INCOME Interest receivable - trading 4. RAISING FUNDS Raising donations and legacies Staff costs Utilities Insurance Telephone Repairs Other expenses Bank charges Motor expenses Depreciation Support costs |
31.3.22 £ 108,368 31.3.22 £ 4 31.3.22 £ 92,015 8,594 5,030 978 2,675 1,248 209 4,334 12,025 17,615 144,723 |
31.3.21 £ 40,880 |
|---|---|---|
| 31.3.21 £ 8 31.3.21 £ 43,558 5,676 5,246 958 2,184 630 167 5,225 6,123 13,061 |
||
| 82,828 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.22 | 31.3.21 | |
|---|---|---|
| Playworkers | 12 | 12 |
No employees received emoluments in excess of £60,000.
continued...
Page 7
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 65,075 |
| Other trading activities | 40,880 |
| Investment income | 8 |
| Total | 105,963 |
| EXPENDITURE ON | |
| Raising funds | 82,828 |
| Other | 12,954 |
| Total | 95,782 |
| NET INCOME | 10,181 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 77,016 |
| TOTAL FUNDS CARRIED FORWARD | 87,197 |
8. TANGIBLE FIXED ASSETS
| COST At 1 April 2021 Additions At 31 March 2022 DEPRECIATION At 1 April 2021 Charge for year At 31 March 2022 NET BOOK VALUE At 31 March 2022 At 31 March 2021 |
Freehold property £ 153,812 - 153,812 121,357 3,606 124,963 28,849 32,455 |
Multi sports area Equipment £ £ 69,247 121,760 - 19,100 69,247 140,860 63,328 121,760 657 6,367 63,985 128,127 5,262 12,733 5,919 - |
Motor vehicles £ 21,890 - 21,890 16,310 1,395 17,705 4,185 5,580 |
Totals £ 366,709 19,100 |
|---|---|---|---|---|
| 385,809 | ||||
| 322,755 12,025 |
||||
| 334,780 | ||||
| 51,029 | ||||
| 43,954 |
continued...
Page 8
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
| 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 11. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
31.3.22 31.3.21 £ £ 715 - 31.3.22 31.3.21 £ £ - (1) 860 845 860 844 Net movement At At 1.4.21 in funds 31.3.22 £ £ £ 87,197 3,083 90,280 87,197 3,083 90,280 Incoming Resources Movement resources expended in funds £ £ £ 160,179 (157,096) 3,083 160,179 (157,096) 3,083 Net movement At At 1.4.20 in funds 31.3.21 £ £ £ 77,016 10,181 87,197 77,016 10,181 87,197 |
|---|---|
continued...
Page 9
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 105,963 105,963 |
Resources Movement expended in funds £ £ (95,782) 10,181 (95,782) 10,181 |
Resources Movement expended in funds £ £ (95,782) 10,181 (95,782) 10,181 |
|---|---|---|---|
| 10,181 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.20 | in funds | 31.3.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 77,016 | 13,264 | 90,280 |
| TOTAL FUNDS | 77,016 | 13,264 | 90,280 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 266,142 266,142 |
Resources Movement expended in funds £ £ (252,878) 13,264 (252,878) 13,264 |
Resources Movement expended in funds £ £ (252,878) 13,264 (252,878) 13,264 |
|---|---|---|---|
| 13,264 |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
Page 10
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 |
||
|---|---|---|
| 31.3.22 | 31.3.21 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Grants and donations | 51,807 | 65,075 |
| Other trading activities | ||
| Charitable trading income | 108,368 | 40,880 |
| Investment income | ||
| Interest receivable - trading | 4 | 8 |
| Total incoming resources | 160,179 | 105,963 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages and salaries | 91,124 | 42,186 |
| Pensions | 891 | 1,372 |
| Utilities | 8,594 | 5,676 |
| Insurance | 5,030 | 5,246 |
| Telephone | 978 | 958 |
| Repairs | 2,675 | 2,184 |
| Other expenses | 1,248 | 630 |
| Bank charges | 209 | 167 |
| Motor expenses | 4,334 | 5,225 |
| Depreciation of tangible fixed assets | 12,025 | 6,123 |
| 127,108 | 69,767 | |
| Other | ||
| Cost of activities | 7,348 | 8,894 |
| Fundraising costs | 1,075 | 963 |
| 8,423 | 9,857 | |
| Support costs | ||
| Governance costs | ||
| Accountancy and legal fees | 1,128 | 1,212 |
| Administration | 17,615 | 13,061 |
| Professional fees | 2,822 | 1,885 |
| 21,565 | 16,158 | |
| Total resources expended | 157,096 | 95,782 |
| Net income | 3,083 | 10,181 |
This page does not form part of the statutory financial statements
Page 11