**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:
- 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 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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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