REGISTERED CHARITY NUMBER: 513526
Report of the Trustees and
Financial Statements
for the Year Ended 31 March 2024
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 2024
| 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 2024
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
P Smith J Wormall C Smith G Kirby C Giles M Hemming (resigned 23.11.23) Ms L Roach P Niblett Ms K Cordwell
Independent Examiner
Meinir Bird 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 2024
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:
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enabling families to work/train with the knowledge that their children are safe,
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children and young people attend open access schemes providing a safe, local space to play,
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families supported with a range of activities
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young people and adults supported through our volunteering programme
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providing space for other organisations to deliver family services
Our provision has steadily grow over the year - we continue to have a thriving out of school group, both before and after school, building our relationships with local schools, parents and the children. Our playschemes are fully booked for all sessions, and we have developed extra spaces on the scheme with funding through HAF Worcestershire.
Numbers for our 'open access' scheme are rising both after school and during playschemes - we would like to think that it is due to our activities, but expect that cost of living rise has led to parents unable to afford out of school care, or the emergence of 'home alone' children where parents are working.
Our family days during playschemes are well attended, with free activities and meals providing families with cheap days out during the long school holidays.
Our Alternative Provision scheme has grown with more referrals from local schools, and specialist provision. We now work with provisions across Worcestershire, Herefordshire, Shropshire and Gloucestershire providing our specialist resource to children and young people not coping within school settings. Our programmes are varied and we work with both provision and families to provide a solution to some of the issues the young people and their families are facing. Our community events are a great way of engaging with our families -Halloween, Christmas and our National Play day regularly have over 300 children attending with their families.
Our Community Pantry is busy and we look towards how we can support our local families better with the limited resources we have. We have been supported by Wychavon District Council and the 'Housing Support Fund' which has made a big difference to our delivery, along with continues support from local suppliers.
Our kitchen works each day, providing free meals at lunch time during term time, and full meals during our playschemes.
Our bike project grows steadily with numbers of bikes collected from landfill and donated from local people. We manage to refurbish large numbers of bikes and have them available to local people. We have worked closely with our refugee support groups, 'Back to Work' groups, providing affordable but 'safe' bikes. Our children's bike library thrives. Our building acts as a venue for parent and toddlers , pre natal groups, community keep fit , advice and guidance groups and local SEN 'stay and play' -along with meeting spaces for Social workers, Children in Need meetings, energy support and advice.
We could not do all of this work without the support of our volunteers and local community . We are in debt to their hard work and commitment to what we do.
At the end of this financial year we are exploring funding to develop a new community hub to provide space to expand and sustain our work into the future.
Our trustee's 2023/24 Jenny Wormall chair Kath Cordwell -secretary Pauline Smith treasurer Carol Giles Chris Smith Lindsey Roach Gayle Kirby
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 2024.
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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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 The Institute of Chartered Accountants in England and Wales
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 2024
| 31.3.24 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 154,829 Other trading activities 2 127,476 Investment income 3 1,083 Total 283,388 EXPENDITURE ON Raising funds 4 187,829 Other 19,700 Total 207,529 NET INCOME 75,859 RECONCILIATION OF FUNDS Total funds brought forward 103,802 TOTAL FUNDS CARRIED FORWARD 179,661 |
31.3.23 Total funds £ 99,036 115,653 117 |
|---|---|
| 214,806 | |
| 178,068 23,216 |
|
| 201,284 | |
| 13,522 90,280 |
|
| 103,802 |
The notes form part of these financial statements
Page 4
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
Balance Sheet 31 MARCH 2024
| 31.3.24 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 76,579 CURRENT ASSETS Cash at bank and in hand 104,359 CREDITORS Amounts falling due within one year 9 (1,277) NET CURRENT ASSETS 103,082 TOTAL ASSETS LESS CURRENT LIABILITIES 179,661 NET ASSETS 179,661 FUNDS 10 Unrestricted funds 179,661 TOTAL FUNDS 179,661 |
31.3.23 Total funds £ 41,711 63,443 (1,352) 62,091 103,802 103,802 103,802 103,802 |
|---|---|
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 2024
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.
continued...
Page 6
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024
| 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 |
31.3.24 £ 127,476 31.3.24 £ 1,083 31.3.24 £ 126,612 10,493 4,240 388 3,047 264 303 7,189 18,554 16,739 187,829 |
31.3.23 £ 115,653 |
|---|---|---|
| 31.3.23 £ 117 31.3.23 £ 121,675 8,051 3,953 704 6,299 267 258 8,359 9,318 19,184 |
||
| 178,068 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Playworkers | 31.3.24 22 |
31.3.23 15 |
|---|---|---|
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 2024
| 7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 99,036 | |
| Other trading activities | 115,653 | |
| Investment income | 117 | |
| Total | 214,806 | |
| EXPENDITURE ON | ||
| Raising funds | 178,068 | |
| Other | 23,216 | |
| Total | 201,284 | |
| NET INCOME | 13,522 | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 90,280 | |
| TOTAL FUNDS CARRIED FORWARD | 103,802 | |
| 8. | TANGIBLE FIXED ASSETS |
| COST At 1 April 2023 Additions At 31 March 2024 DEPRECIATION At 1 April 2023 Charge for year At 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 |
Freehold property £ 153,812 - 153,812 128,569 3,606 132,175 21,637 25,243 |
Multi sports area £ 69,247 - 69,247 64,511 474 64,985 4,262 4,736 |
Equipment £ 140,860 9,986 150,846 132,329 2,815 135,144 15,702 8,531 |
Motor vehicles £ 21,890 43,436 65,326 18,689 11,659 30,348 34,978 3,201 |
Totals £ 385,809 53,422 |
|---|---|---|---|---|---|
| 439,231 | |||||
| 344,098 18,554 |
|||||
| 362,652 | |||||
| 76,579 | |||||
| 41,711 |
continued...
Page 8
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors 10. MOVEMENT IN FUNDS At 1.4.23 £ Unrestricted funds General fund 103,802 TOTAL FUNDS 103,802 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 283,388 TOTAL FUNDS 283,388 Comparatives for movement in funds At 1.4.22 £ Unrestricted funds General fund 90,280 TOTAL FUNDS 90,280 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 214,806 TOTAL FUNDS 214,806 |
31.3.24 31.3.23 £ £ 1,277 1,352 Net movement At in funds 31.3.24 £ £ 75,859 179,661 75,859 179,661 Resources Movement expended in funds £ £ (207,529) 75,859 (207,529) 75,859 Net movement At in funds 31.3.23 £ £ 13,522 103,802 13,522 103,802 Resources Movement expended in funds £ £ (201,284) 13,522 (201,284) 13,522 |
|---|---|
continued...
Page 9
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2024
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.22 | in funds | 31.3.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 90,280 | 89,381 | 179,661 |
| TOTAL FUNDS | 90,280 | 89,381 | 179,661 |
| A current year 12 months and prior year 12 months combined net movement in | funds, included in the above a | ||
| as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 498,194 | (408,813) | 89,381 |
| TOTAL FUNDS | 498,194 | (408,813) | 89,381 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 10
EVESHAM ADVENTURE PLAYGROUND ASSOCIATION
| Detailed Statement of Financial Activities | ||
|---|---|---|
| FOR THE YEAR ENDED 31 MARCH 2024 | ||
| 31.3.24 | 31.3.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Grants and donations | 154,829 | 99,036 |
| Other trading activities | ||
| Charitable trading income | 127,476 | 115,653 |
| Investment income | ||
| Interest receivable - trading | 1,083 | 117 |
| Total incoming resources | 283,388 | 214,806 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages and salaries | 123,950 | 118,493 |
| Pensions | 2,662 | 3,182 |
| Utilities | 10,493 | 8,051 |
| Insurance | 4,240 | 3,953 |
| Telephone | 388 | 704 |
| Repairs | 3,047 | 6,299 |
| Other expenses | 264 | 267 |
| Bank charges | 303 | 258 |
| Motor expenses | 7,189 | 8,359 |
| Depreciation of tangible fixed assets | 18,554 | 9,318 |
| 171,090 | 158,884 | |
| Other | ||
| Cost of activities | 12,646 | 15,423 |
| Fundraising costs | 4,086 | 4,453 |
| 16,732 | 19,876 | |
| Support costs | ||
| Governance costs | ||
| Accountancy and legal fees | 1,357 | 1,128 |
| Administration | 16,739 | 19,184 |
| Professional fees | 1,611 | 2,212 |
| 19,707 | 22,524 | |
| Total resources expended | 207,529 | 201,284 |
| Net income | 75,859 | 13,522 |
This page does not form part of the statutory financial statements
Page 11