Birmingham Playcare Network - Filleted accounts

Birmingham Playcare Network
Balance Sheet
for the year ended 31 March 2025

Note		2025			2024
£			£

Current assets
Debtors	10,278			2,064
Cash at bank and in hand	160,250			167,995
	170,528			170,059

Creditors: amounts falling due within one year	(34,318)			(4,127)

Net current assets		136,210			165,932

Net assets		136,210			165,932
All funds

Unrestricted Funds		78,779			84,851
Designated Funds		(3,158)			56,494
Restricted Funds		60,589			24,587
Profit and loss account		5,685			5,685

Total Funds		136,210			165,932

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 member has 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.

Trustee
Harriet McCann
Issued by the Trustees 4 December 2025

Birmingham Playcare Network
Notes to the Accounts
for the year ended 31 March 2025

1	General Information
	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 2015)', 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.

2	Accounting policies

	Basis of preparation
	The financial statements have been prepared on a going concern basis which assumes that the Company will continue to operate. The validity of this assumption is dependent upon the continuance of support from the Company's key grant funders and in response to the progress made by the Company in pursuing a viable budget including the obtaining of further grants and other funds. The Company's current business plan shows that the Company will be able to operate in the foreseeable future. Based on this understanding, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments, which would result from the basis of preparation being inappropriate.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life (assets with a cost below £1,000 are not capitalised) :

	Fixtures, fittings & equipment				-25% per annum straight line

	Income
	"Items of income are recognised and included in the accounts when all of the following criteria are met: - The charity has entitlement to the funds; - any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity; - there is sufficient certainty that receipt of the income is considered probable; and - the amount can be measured reliably.

	Expenditure
	"Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise staff costs and other direct costs involved in the raising of funds for the charity; - Expenditure on charitable activities includes the direct costs of activities undertaken to further the purposes of the charity and their associated support & governance costs. - Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

	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. From 2023 it has been decided by the Trustees Play Advocacy as a designated fund rather than Unrestricted. Restricted funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are rasied for a particular restricted purpose. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

	Debtors
	Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

	Cash at bank and in hand
	Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

	Creditors
	Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

	Pension Costs
	The Company operates a money purchase pension scheme for employees. Employer contributions are charged as an expense in the period to which they relate and are allocated to activities in line with the related salary cost.

3	Restricted Grants Income
					2025		2024
£						£
	Stockfield BIG				9,852		24,970
	Northfield NNS				783		4,540
	Eveson Trust				-		2,252
	Brummie Mummies				-		10,500
	Martineau PIP				4,857		3,928
	Safe Sleep Scheme				233,881		55,500
	Warm Welcome				10,400		3,000
	Clarion Resiliance Grant				-		9,619

					259,773		114,309

	Designated Fund Income				9,660		74,740

	Income from Charitable activities
	Scrapstore				51,816		52,902
	Other income				7,394		5,558

					59,210		58,460

					328,643		247,509

4	Investment Income
					2025		2024
£						£
	Bank account interest				4918		2963

5	Direct costs of charitable activities
					2025		2024
£						£
	Staff costs				86,886		79,397
	Staff training & travel				590		312
	Premises & office costs				22,198		23,095
	Central function costs				8,989		8,527
	Direct cost of activities				234,017		107,158
	Independent Examiner's Fee						550

					352,680		219,039

	Raising funds:				£	£
	Staff costs				5,285		5,285
	Other direct costs				400		400

					5,685		5,685

					358,365		219,039

6	Staff costs
					2025		2024
£						£
	Wages and salaries				90,586		83,097
	Employer costs - National Insurance				-		-
	Pension costs				1,585		1,585

					92,171		84,682

	The average number of full time equivalent employees during the year was as follows:

					2025		2024
					3.0		3.0

	There were no trustees remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

	There were no trustees expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

7	Debtors
					2025		2024
£						£
	Trade Debtors				10,278		2,064

					10,278		2,064


8	Creditors: amounts falling due within one year
					2025		2024
£						£
	Trade creditors				33,999		3,287
	Income tax and social security				-		491
	Accrued expenses				319		349

					34,318		4,127


9	Analysis of net assets between funds
					2025		2024

Total						Total
& Unrestricted						& Unrestricted
Funds						Funds
	Fixed Assets
	Net Current Assets/(liabilities)				136,210		165,932

					136,210		165,932

10	Movement in Funds
			Opening Balance		Movement in fund		Closing Balance
	Unrestricted Funds
	General Fund		84,851		(6,072)		78,779
							-
			84,851		(6,072)		78,779

	Designated Funds
	General Fund		56,494		(59,652)		(3,158)
							-
			56,494		(59,652)		(3,158)

	Restricted Funds
	Northfield NNS		4,515		(2,855)		1,660
	Stockfield BIG		2,413		(3,691)		(1,278)
	Brummie Mummies		7,300		(7,354)		(54)
	Martineau PIP		(4)		-		(4)
	Safe Sleep Scheme		744		57,632		58,376
	Warm Welcome		-		1,889		1,889
	Clarion Resiliance Grant		9,619		(9,619)		-
			24,587		36,002		60,589

			165,932		(29,722)		136,210


	NNS - This is a club developed for local women over 50 to deliver craft sessions and a selection of crafty trips and events. The workshop were delivered at our scrapstore facility with the group showcasing their talents and leading the workshops. We also showcased healthy lifestyles with our partners at Cuppa Squad to reduce the risk of type 2 diabetes.

	Building Communities Together – This is a five year Big Lottery funded programme that BPCN deliver along with partners Stockfield Community Housing Association and Arts in the Yard. Based in the Stockfield area of Acocks Green the project aims to reduce isolation, provide play opportunities and increased access to the arts

	Clarion Essentials Fund – Brummie Mummies this scheme is to support local mothers and their young babies to access keep fit, cookery sessions and access to household essentials to combat the cost of living crisis. The group meeting weekly during term time and are now a strong independent support to each other.

	Clarion Resilience Fund – Governance review. Money received this year to be spent in the new financial year 24 – 25 to run a governance review and strengthen the sustainability of the organsation.

	BCC household support Fund – Safe Sleep Scheme, a pilot scheme to address issues of bed poverty in children under 5.

	Warm Welcome – BCC Household Support Fund – to provide refreshments to our visitors along with a warm, friendly welcome from our staff and volunteers along with the opportunity to signpost for support if needed.

	Martineau Gardens – this is a 2 week summer playscheme for children living in the Edgbaston District and also those from temporary accommodation across the city. Free play along with healthy meals and snacks are provided for up to 50 children every day for 2 weeks.

11	Related Party Transactions
	There were no transactions with related parties during the year or previous year that require disclosure in these accounts.

12	Ultimate Controlling Party
	The charity is wholly under the control of the board of Trustees.

13	Comparative Statement of Financial Activities
	(incorporating an Income and Expenditure Account)
	for the year ended 31st March 2024
									2024
Unrestricted				Designated		Restricted		Total
		Notes	Funds	Funds		Funds		Funds
£				£		£		£
INCOME FROM:

	Donations & legacies
	Charitable activities	3	58,460		74,740		114,309		247,509
	Investment income	4	2,963	-		-			2,963
TOTAL INCOME			61,423		74,740		114,309		250,472


EXPENDITURE ON:

	Raising funds	5	5,685						5,685
	Charitable Activities	5	44,028		80,184		94,827		213,354

TOTAL EXPENDITURE			49,713		80,184		94,827		219,039

NET INCOME/(EXPENDITURE)			11,710		-5,444		19,483		25,749

RECONCILIATION OF FUNDS:

Total funds bought forward			85,084		48,481		6,618		140,183
Transfer between Funds			-11,943		13,457		-1,514		-

TOTAL FUNDS CARRIED FORWARD			84,851		56,494		24,587		165,932