Parks for Play - Filleted accounts

Registered number

06950288

Charity number

1132510

Parks for Play

Filleted Accounts

31 March 2025

Parks for Play
Registered company number:		06950288
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Cash at bank and in hand		84,464			12,997

Creditors: amounts falling due within one year	6	(13,099)			(750)

Net current assets			71,365			12,247

Net assets			71,365			12,247

Funds of the charity
Profit and loss account			71,365			12,247

Total funds			71,365			12,247

The Directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Amy Swanson
Director
Approved by the board on 21 December 2025

Parks for Play
Notes to the Accounts
for the year ended 31 March 2025

1	Charity status

	The Charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding one pound towards the assets of the Charity in the event of a liquidation whilst he or she is still a member or within one year thereafter. The address of its registered office is: Coronation Road Play Centre Coronation Road Selly Oak Birmingham B29 7DE

2	Accounting policies

	Statement of compliance
	The financial statements 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.

	Basis of preparation
	Parks for Play meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements are presented in £ Sterling, its functional currency and rounded to the nearest £. The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid.

	Incoming resources
	All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

	Deferred income
	In accordance with the SORP, grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.

	Recognition of liabilities
	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. Grants awarded are included in the statement of financial activities when approved by the trustees and agreed with the recipient. The value of grants unpaid at the year end is accrued. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

	Taxation
	As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Finance and operating leases
	Rentals payable in respect of operating leases where substantially all benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities when incurred.

	Fund structure
	The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the Trustees in furtherance of the objectives of the charity. Such funds may be held in order to finance both working capital and capital investment. Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully the monitor the application of those funds in accordance with the restrictions placed upon them. There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.

	Pensions
	The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the period when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

	Financial instruments
	The charity only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at their settlement value.


3	Income	Unrestricted	Restricted		Total		Total
funds			funds		funds		funds
		2025		2025		2025		2024
£			£		£		£

	Donations	272		-		272		2,900

	Charitable activities
	Session, Venue and Other Income	20,456		-		20,456		19,908

	Grant income
	BCC Short Breaks (Dens of Equality)			61,874		61,874		61,555
	Children in Need (Small Grants)			-		-		9,847
	Fit for All (Children's Quarter)			13,402		13,402		22,475
	Comic Relief community fund			-		-		1,000
	National Lottery Reaching Communities			95,582		95,582		-
	Birmingham City Council (Selly Oak Neighbourhood Network)			9,983		9,983		-
	National Lottery Awards for All			19,998		19,998		-
	nPower Business Solutions Foundation			47,679		47,679		-
	The Sir John Middlemore Charitable Trust			2,000		2,000		-
	The Patrick Trust			2,000		2,000		-
	The Roughley Charitable Trust	3,000		-		3,000		-
	The Turner Trust	5,000		-		5,000		-
	Barbara Ward Children's Foundation	3,750		-		3,750		-
	Small Grants	-		-		-		16,640
		11,750		252,518		264,268		111,517

	Total income	32,478		252,518		284,996		134,325


4	Expenditure	Unrestricted	Restricted		Total		Total
funds			funds		funds		funds
		2025		2025		2025		2024
£			£		£		£

	Direct charitable costs
	Salaries & pensions	5,847		154,044		159,891		99,556
	Other staff costs	159		29		188		132
	Specialist staff training	195		1,410		1,605		1,019
	Volunteer exps & police checks	-		-		-		1,141
	Play venue costs	177		362		539		393
	Publicity & printing	43		722		765		83
	Play session resources	4,809		9,237		14,046		3,728
	Play workshops	-		-		-		-
	Play session transport	-		-		-		-
	Venue projects & maintenance	2,381		11,502		13,883		8,557
		13,611		177,306		190,917		114,609

	Support and governance costs for charitable activities
	Premises costs & office rent	7,532		13,362		20,894		5,711
	Office & administration expenses	-		3,062		3,062		208
	Telecommunications & internet	87		1,966		2,053		829
	Insurance	-		2,045		2,045		1,837
	Bank charges	104		519		623		72
	Other expenses	170		5,363		5,533		3,550
	Accounts & examination	750		-		750		750
		8,643		26,317		34,960		12,957

	Total expenditure on charitable activities	22,254		203,623		225,877		127,566


5	Staff costs & emoluments					2025		2024
£							£

	Gross salaries					158,881		98,546
	Pension costs					1,010		1,010
						159,891		99,556
	Average number of full time employees of full time equivalents
	Engaged on charitable activities					7		5

	There were no employees with emoluments in excess of £60,000 per annum
	Trustees received no remuneration for their services. Trustees claimed expenses during the period of £nil (2024: £nil)


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					2,937		-
	Taxation and social security costs					9,292		-
	Accrued expenses					870		750
						13,099		750


7	Funds

	Individual fund details	Balance at	Movement		Transfers		Balance at
1 April 2024			in fund		31 March 2025
£			£		£		£
	Restricted funds
	BCC Short Breaks (Dens of Equality)	-		7,614		-		7,614
	Children in Need (Small Grants)	6,400		(6,400)		-		-
	Fit for All (Children's Quarter)	-		-		-		-
	Comic Relief community fund	-		-		-		-
	National Lottery Reaching Communities	-		6,113		-		6,113
	Birmingham City Council (Selly Oak Neighbourhood Network)	-		8,214		-		8,214
	National Lottery Awards for All	-		7,347		-		7,347
	nPower Business Solutions Foundation	-		25,120		-		25,120
	The Sir John Middlemore Charitable Trust	-		444		-		444
	The Patrick Trust	-		2,000		-		2,000
		6,400		50,452		-		56,852

	Unrestricted funds	5,846		8,667		-		14,513
		5,846		8,667		-		14,513

	Total funds	12,246		59,119		-		71,365


	Analysis of movement in funds	Incoming	Outgoing		Deferred		Movement
resources			resources		income		in fund
£			£		£		£
	Restricted funds
	BCC Short Breaks (Dens of Equality)	61,874		(54,260)		-		7,614
	Children in Need (Small Grants)	-		(6,400)		-		(6,400)
	Fit for All (Children's Quarter)	13,402		(13,402)		-		-
	Comic Relief community fund	-		-		-		-
	National Lottery Reaching Communities	95,582		(89,469)		-		6,113
	Birmingham City Council (Selly Oak Neighbourhood Network)	9,983		(1,769)		-		8,214
	National Lottery Awards for All	19,998		(12,651)		-		7,347
	nPower Business Solutions Foundation	47,679		(22,559)		-		25,120
	The Sir John Middlemore Charitable Trust	2,000		(1,556)		-		444
	The Patrick Trust	2,000		-		-		2,000
		252,518		(202,066)		-		50,452

	Unrestricted funds	32,478		(23,811)		-		8,667
		32,478		(23,811)		-		8,667

	Total funds	284,996		(225,877)		-		59,119


	Individual fund details	Balance at	Movement		Transfers		Balance at
1 April 2023			in fund		31 March 2024
£			£		£		£
	Restricted funds
	BCC Short Breaks (Dens of Equality)	-		(4,453)		4,453		-
	Children in Need (Small Grants)	4,100		2,300		-		6,400
	Fit for All (Children's Quarter)	-		-		-		-
	Comic Relief community fund	-		-		-		-
		4,100		(2,153)		4,453		6,400

	Unrestricted funds	1,388		8,911		(4,453)		5,846
		1,388		8,911		(4,453)		5,846

	Total funds	5,488		6,758		-		12,246


	Analysis of movement in funds	Incoming	Outgoing		Deferred		Movement
resources			resources		income		in fund
£			£		£		£
	Restricted funds
	BCC Short Breaks (Dens of Equality)	61,555		(66,008)		-		(4,453)
	Children in Need (Small Grants)	9,847		(7,547)		-		2,300
	Fit for All (Children's Quarter)	22,475		(22,475)		-		-
	Comic Relief community fund	1,000		(1,000)		-		-
		94,877		(97,030)		-		(2,153)

	Unrestricted funds	39,448		(30,537)		-		8,911
		39,448		(30,537)		-		8,911

	Total funds	134,325		(127,567)		-		6,758


8	Analysis of net assets between funds
Unrestricted					Restricted		Total
	at 31 March 2025			funds	funds		funds
£					£		£
	Current assets			27,612		56,852		84,464
	Current liabilities			(13,099)		-		(13,099)

				14,513		56,852		71,365

Unrestricted					Restricted		Total
	at 31 March 2024			funds	funds		funds
£					£		£
	Current assets			6,597		6,400		12,997
	Current liabilities			(750)		-		(750)

				5,847		6,400		12,247

	Details of Restricted Funds: BCC Short Breaks (Dens of Equality): This funding has historically been the bedrock of the charity supporting weekend and holiday delivery and partial funding of key managing and fundraising roles. The funding is to provide enrichment enjoyment and development for disabled young people and respite for their families. Fit for All (Children's Quarter): Fit for All is an ongoing Children's Quarter programme in which community groups, schools, charities, and volunteers work together cooperatively to create inclusive school holiday opportunities which include meals for disabled and vulnerable children and young people in Birmingham - particularly those who are eligible for Free School Meals. The programme is grant funded by Street Games in Birmingham with HAF (Holiday Activity Funding) from central government. Children in Need (Small Grants): This funding supported an inclusive youth provision which was seen as life saving for some families who had watched their young people regress through isolation and lose confidence around leaving home and face to face communication. Playwell (National Lottery): This five-year funding is to support the ongoing provision of affordable after school play sessions to meet demand from local disabled children. It also makes a significant contribution to key roles and core costs.
	Strides: Funding from Birmingham City Council’s Neighbourhood Network Scheme for Younger Adults has been accessed in order to create sessions for young people who have grown out of Parks for Play’s Youth Services and other these local disabled young adults. Source: Funding from Awards for All (National Lottery) has supported vital Youth Services which are slowly feeding into the service for young adults. Weekend Sessions (Npower Business Solutions Foundation): This funder has made a vital contribution, enabling us to maintain full weekend delivery throughout 2025 and cover the increased costs of sessions and crucial non-contact time for Service Leads. The Sir John Middlemore Charitable Trust made a contribution to the costs of installing infra-red heating. A grant from The Patrick Trust contributed to the embellishment of our sensory room with new toys and resources. The Turner Trust, Barbara Ward Children’s Foundation and The Roughley Charitable Trust have awarded small grants towards service delivery equipment and the operational running of our charity.


9	Share capital

	The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.