Parent Action for Safe Play - Charities report - 21.2

REGISTERED COMPANY NUMBER: SC395911 (Scotland)

REGISTERED CHARITY NUMBER: SC26183

Report of the Trustees and

Unaudited Financial Statements

For The Year Ended 31st March 2021

for

Parent Action for Safe Play

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

17

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2021. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects as set out in its constitution are:

To improve educational, training and recreational facilities and opportunities for all in the local community;

To improve the lifestyle and learning opportunities open to the inhabitants of the local community;

To develop a variety of innovations which will allow children and young people to make positive lifestyle choices;

To improve the quality of life for people on the lowest incomes through the provision of free and low cost leisure and recreational opportunities for children and young people;

To involve children and young people in physically active pursuits;

To promote social inclusion through providing an inclusive range of services in the local community;

To provide support to local residents in pursuit of education, training and employment opportunities related to the leisure and childcare industries;

To increase safety and health in the local community through the development and management of amenities and related services;

To develop economic, social and cultural services through working in partnership with local or national agencies, and building on the successful development of the existing safe play park in Kirkshaws, Coatbridge; and

To develop client led and integrated service provision through partnership, working to further develop play and leisure facilities, to support children, young people and vulnerable families, and to create training and employment opportunities for local young people.

The main objectives and activities fit in with the North Lanarkshire Council Community Plan

and the services provided also supports its key themes, strategic priorities and local outcomes:

Health and wellbeing, Lifelong learning, Regeneration, Community safety, Developing the Partnership and 1 of the 3 Cross-cutting themes: Children and young people. The main strategic

objectives employed to assist the charity to meet these objectives include the following:

Health and Wellbeing:

Improve mental health and wellbeing

Increase the number of people making healthier choices for diet and nutrition and achieving a healthy weight

Increase the number of people enjoying a physically active life

Reduce the impact of alcohol and substance abuse

Lifelong Learning:

Ensure more people are in education, training and volunteering and engage more adults in a variety of personal learning and development experiences

Increase the opportunities for people to develop skills for learning, life and work and improve their life chances

Strengthen communities to provide and manage services to meet community needs and improve the capacity of community-based organisation to become more sustainable

Regeneration:

Improved Community Safety

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The financial year 2020/2021 has been a very challenging although rewarding year,

Due to the Covid-19 global pandemic and in line with Government advise PASP had to suspend all our services and interventions for children, young people. Although we did not provide any direct face to face service provision during both lockdowns, all staff adapted to working remotely to provide assistance, support and advice in any way we could during this challenging time - providing online play, education and sport ideas and tools for children and families, using other online platforms to provide assistance and support to our young people and providing support to the most vulnerable in our community.

Being a strong community anchor organisation we were on the ground within our community to access the immediate needs of our children, young people and families and we were able to quickly adapt and mobilise our Covid Response Programme which included our Play@home Programme - over 1400 play@home bags were distributed for children & young people aged

0-16 years to help promote physical health and boost their mental health.

When restrictions eased between lockdowns we adapted our services to provide outdoor play and youth provision in a covid secure environment. The total number of children, young people and adults we have supported in the last 12 months is 3751.

Key Achievements over the last 12month have included our Play@Home Programme, PASP were aware that during the coronavirus pandemic that not only would families be affected financially but it would affect their mental health and wellbeing. Children, young people and families faced social isolation, reduced physical fitness and emotional stress. There were lots of free online learning activities available but some families did not have access to the internet, printers or the resources required to fully access these, therefore we produced a range of age appropriate activity packs for parents/caregivers to use with children and young people. These packs included a range of educational learning sheets, fun family activities, COVID diaries and a range of fun outdoor/indoor play and sport equipment to help families during these periods.

We were also able to support families who were in financial need through the Winter Support Fund Grant were we were able to provide basic essentials that met the immediate material needs of the most vulnerable children living in poverty within our community. We supported 50 Families with grocery vouchers.

Targets are being met for this year giving continued growth for the future.

FINANCIAL REVIEW

Investment policy and objectives

The charity does not have surplus funds for long-term investment. As all funds are likely to be required in the short term, the board has decided that any surplus funds should be deposited in interest bearing accounts.

Reserves policy

The trustees consider it necessary to hold unrestricted reserves equivalent to at least three months unrestricted expenditure to ensure the continuity of the charity and to enable it to meet its obligations as they fall due.

FUTURE PLANS

Scotland's voluntary sector has never been more needed and never more stretched than it is right now as everyone strives to cope with coronavirus. We don't know what the long-term impact of this will be and it continues to be very challenging times for charities working within the local community to provide services for children, young people and their families. In the current economic climate and increased poverty within our communities this has a devastating impact on communities, local community service provision has become a lifeline to families struggling with increasing financial pressures and who rely heavily on local fee and affordable quality services and activities.

The charity plans continuing the activities outlined in the forthcoming years subject to satisfactory funding arrangements. The Children and Youth Development Centre continues to provide scope for additional activities and the Board intends to use this facility and our outreach programmes to increase the number of beneficiaries. Next years' developments will include continuing to developing our Play Outdoor Programme and Growing Greener Projects and in these very challenging times to support and respond to our Communities needs as we emerge from the Pandemic which is needed now more than ever.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The members of the management committee are also charity trustees for the purposes of charity law and under the charity's constitution are known collectively as the management committee.

Membership of the group is open to any residents of Kirkshawas and its environs and to any group or organisation which supports its objects. Members of the management committee are elected annually and shall be eligible for re-election annually. The management committee may co-opt up to three additional members of the group who shall hold office until the annual general meeting following their co-option. New members are recruited through local advertising, open nights and material produced on an ongoing basis.

Organisational structure

The charity has a management committee which is required to meet at least 6 times per year by the constitution. The management committee is responsible for directing the policy of the charity and the management of its affairs.

The day to day management of the charity is the responsibility of the management committee. The finance officer is responsible for the control and management of the financial records. The treasurer, Mr K Weldon, oversees the financial affairs of the charity. The development worker, is responsible for the play and other activities operated by the charity. The finance officers reports to the treasurer, Mr K Weldon, who reports to the management committee at the regular meetings on the financial affairs of the centre.

Induction and training of new trustees

New trustees are provided with support and training from existing trustees and undertake, with existing trustees, formal training from agencies including Small Business Gateway and local CVS's. A training needs analysis has been carried out and an action plan is in place to complete training needs identified including Governance, HR and Finance.

Related parties

The charity does not have any formal relationships with any other charitable, commercial or other organisation but receives funding from the local authority, North Lanarkshire Council, for the operation of the charity's activities.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC395911 (Scotland)

Registered Charity number

SC26183

Registered office

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

Trustees

Ms M Fagan Retired

H Boyle Carer

K Weldon Painter & Decorator

S Ballantyne Houseperson

Company Secretary

S Ballantyne

Independent Examiner

Mr. J. S. Mackie

CIMA

J S Mackie & Co Ltd

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

Approved by order of the board of trustees on 24th November 2021 and signed on its behalf by:

K Weldon - Trustee

I report on the accounts for the year ended 31st March 2021 set out on pages six to seventeen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr. J. S. Mackie

CIMA

J S Mackie & Co Ltd

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

Date: .............................................

2021

2020

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

6,883

-

6,883

179

Charitable activities

3

Group Income

-

-

-

7,323

Kitchen/ Tuck Shop

-

-

-

1,581

Charitable Activity

1,565

162,440

164,005

132,815

Other income

11,227

-

11,227

-

Total

19,675

162,440

182,115

141,898

EXPENDITURE ON

Charitable activities

4

Group Income

270

-

270

2,911

Charitable Activity

23,302

135,762

159,064

150,669

Other

(2

)

6,950

6,948

8,857

Total

23,570

142,712

166,282

162,437

NET INCOME/(EXPENDITURE)

(3,895

)

19,728

15,833

(20,539

)

Transfers between funds

12

16,177

(16,177

)

-

-

Net movement in funds

12,282

3,551

15,833

(20,539

)

RECONCILIATION OF FUNDS

Total funds brought forward

149,171

4,093

153,264

173,803

TOTAL FUNDS CARRIED FORWARD

161,453

7,644

169,097

153,264

2021

2020

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

108,245

-

108,245

118,941

CURRENT ASSETS

Debtors

10

5,386

-

5,386

4,666

Cash at bank and in hand

48,842

7,644

56,486

30,677

54,228

7,644

61,872

35,343

CREDITORS

Amounts falling due within one year

11

(1,020

)

-

(1,020

)

(1,020

)

NET CURRENT ASSETS

53,208

7,644

60,852

34,323

TOTAL ASSETS LESS CURRENT LIABILITIES

161,453

7,644

169,097

153,264

NET ASSETS

161,453

7,644

169,097

153,264

FUNDS

12

Unrestricted funds

161,453

149,171

Restricted funds

7,644

4,093

TOTAL FUNDS

169,097

153,264

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24th November 2021 and were signed on its behalf by:

K Weldon - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. 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

-

25% on cost

Kitchen refurbishment

-

25% on cost

Office equipment

-

25% on cost

Improvements to property

-

25% on reducing balance

Plant and machinery

-

not provided

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

The charity is exempt from corporation 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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

2021

2020

£

£

Donations

6,883

179

3.	INCOME FROM CHARITABLE ACTIVITIES

2021

2020

Charitable

Total

Activity

activities

£

£

Group income

-

7,323

Kitchen/ tuck shop income

-

1,581

Grants

164,005

132,815

164,005

141,719

Grants received, included in the above, are as follows:

2021

2020

£

£

North Lanarkshire Council

50,665

55,572

Youth Link

2,224

-

SCVO

6,662

10,555

National Lottery

6,770

-

Inspiring Scotland

18,332

21,016

Children in Need

44,231

41,316

Foundation Scotland

2,518

-

VNAL

2,853

-

STV Appeal

9,000

2,000

Corra Foundation

12,750

-

Glenboig Developments

3,000

-

KNC

3,000

-

Tesco Bags of Help

2,000

-

164,005

130,459

4.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs

costs

Totals

£

£

£

Group Income

270

-

270

Charitable Activity

156,696

2,368

159,064

156,966

2,368

159,334

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021

2020

£

£

Depreciation - owned assets

12,793

13,162

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2021 nor for the year ended 31st March 2020.

7.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2021

2020

Management

3

3

Sessional

8

8

11

11

No employees received emoluments in excess of £60,000.

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

179

-

179

Charitable activities

Group Income

7,323

-

7,323

Kitchen/ Tuck Shop

1,581

-

1,581

Charitable Activity

-

132,815

132,815

Total

9,083

132,815

141,898

EXPENDITURE ON

Charitable activities

Group Income

2,911

-

2,911

Charitable Activity

26,056

124,613

150,669

Other

4,748

4,109

8,857

Total

33,715

128,722

162,437

NET INCOME/(EXPENDITURE)

(24,632

)

4,093

(20,539

)

RECONCILIATION OF FUNDS

Total funds brought forward

173,803

-

173,803

TOTAL FUNDS CARRIED FORWARD

149,171

4,093

153,264

9.	TANGIBLE FIXED ASSETS

Improvements

Freehold

Kitchen

Office

to

property

refurbishment

equipment

property

£

£

£

£

COST

At 1st April 2020

3,412

15,080

3,129

232,062

Additions

-

-

-

-

At 31st March 2021

3,412

15,080

3,129

232,062

DEPRECIATION

At 1st April 2020

3,412

15,080

3,129

228,494

Charge for year

-

-

-

892

At 31st March 2021

3,412

15,080

3,129

229,386

NET BOOK VALUE

At 31st March 2021

-

-

-

2,676

At 31st March 2020

-

-

-

3,568

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2020

234,207

11,386

14,630

12,676

526,582

Additions

-

-

-

2,097

2,097

At 31st March 2021

234,207

11,386

14,630

14,773

528,679

DEPRECIATION

At 1st April 2020

125,968

8,354

13,531

9,673

407,641

Charge for year

9,593

758

275

1,275

12,793

At 31st March 2021

135,561

9,112

13,806

10,948

420,434

NET BOOK VALUE

At 31st March 2021

98,646

2,274

824

3,825

108,245

At 31st March 2020

108,239

3,032

1,099

3,003

118,941

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

GCVS

5,386

4,666

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Accrued expenses

1,020

1,020

12.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/20

in funds

funds

31/3/21

£

£

£

£

Unrestricted funds

General fund

149,171

(3,895

)

16,177

161,453

Restricted funds

North Lanarkshire Council

-

10,000

(10,000

)

-

Youth Link

-

2,224

-

2,224

Children in Need

-

2,297

(2,297

)

-

Inspiring Scotland

2,561

2,328

(2,880

)

2,009

VNAL

-

2,411

-

2,411

STV Appeal

1,532

(1,532

)

-

-

Tesco Bags for Help

-

1,000

-

1,000

Glenboig Development

-

1,000

(1,000

)

-

4,093

19,728

(16,177

)

7,644

TOTAL FUNDS

153,264

15,833

-

169,097