Smart Play Network. (A company limited by guarantee) Trustees Report and Financial Statements. For the year ended 31 March 2016

Transcription

1 (A company limited by guarantee) Trustees Report and Financial Statements For the year ended 31 March 2016 Scottish Charity No SC Company No SC401334

2 Trustees Report and Financial Statements For the year ended 31 March 2016 Contents Reference and administrative details... 3 Trustees Annual Report... 4 Structure, Governance and Management... 4 Objectives and activities... 5 Achievements and Performance... 5 Financial review... 8 Independent Examiner s Report Statement of Financial Activities Balance Sheet Notes to the accounts... 15

3 Reference and administrative details Name of charity: Scottish Charity Number: Company number, registered in Scotland: Board of Trustees (Directors): Smart Play Network SC SC C.Leadbeater, Chair Melinda Mcgarry Iain Highley, Treasurer Francois C Roshdy Esther J Stringer Geoffrey Sumner (appointed 15/03/16) Michelle Davitt (appointed 15/03/16) Other Trustees during the year Caithleen Bell (resigned 8/8/15) Chief Executive Officer Registered office and principal address: Lesley Fox 16 Constitution Street Edinburgh, EH6 7BT Telephone: Website: Bankers: Solicitors: Independent Examiner: The Co-operative Bank P.O. Box 250 Delf House Southway Skelmersdale WN8 6WT Morton Fraser LLP Quartermile Two 2 Lister Square Edinburgh EH3 9GL Margaret Birse Tangram Accounting 23 Clark Avenue Linlithgow EH49 7AP Trustees Report and Financial Statements

4 Trustees Annual Report for the year ended 31 March 2016 The Trustees (who are also the Directors of the company for the purposes of company law) present their Report together with the financial statements and the independent examiner s report for the year ended 31 March Structure, Governance and Management The charity is a charitable company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to 1. The company is registered in Scotland and was set up on 9 June The National Association of Toy & Leisure Libraries was wound up in 2011 and the assets relating to Scotland were transferred to Smart Play Network on 30 August The company is governed by a Memorandum and Articles of Association and was registered with the Office of the Scottish Charity Regulator (OSCR) on 10 August 2011 under charity number SC The Board of Trustees The minimum number of trustees is three and the maximum number is ten. During the month of September 2014 and on every third anniversary thereafter, up to five trustees will be elected (or re-elected) by a ballot of members. The first AGM was held on 30 September The Board of Trustees may co-op trustees as an addition to the board or if any elected Trustees retires or is otherwise unable to continue as a Trustee providing the maximum number of Trustees is not exceeded. Following their initial appointment each trustee will serve for the period until the next anniversary date and will then retire but be eligible for re-election. Members may serve on the Board of Trustees for a maximum of two consecutive terms and must then stand down for a minimum of one year before being eligible for re-election. The trustees who have served during the period under review are set out on page 3. Trustee induction and training When appointed, new trustees are provided with an information pack containing copies of the governing documents, annual report, strategic plan and other supporting papers. Training on specific topics is made available as required. Trustee meetings The trustees meet every three months. Volunteers Volunteers have provided valuable assistance in a number of areas of our work. In particular, in the office, we have a long term volunteer who has maintained our accounting records on a weekly basis. In addition, Smart Play Network benefits from a number of short and long term volunteers within our project settings. The Trustees very much appreciate the valuable contribution our volunteers make. Trustees Report and Financial Statements

5 Protection of Vulnerable Groups Act Scotland 2007 The Trustees of Smart Play Network take their responsibilities seriously regarding the above act and have robust procedures and policies in place. We carry out PVG scheme checks on all our staff and volunteers working regularly with children and ensure that we keep up to date with changes in legislation. Objectives and activities Smart Play Network is established for the public benefit through supporting and aiding in the establishment and support of play and other services including but not limited to toy libraries, free play services and services providing resources for play for the purpose of: a. providing the best available play opportunities, toys and resources that reflect the cultural diversity of service users and that challenge gender, ethnic and disabled stereotypes; b. promoting the value and benefits of play in assisting the all-round development, wellbeing and health of children from birth, including disabled children and young people, those with additional support needs and those living in disadvantaged circumstances; c. promoting the social integration of disabled children and young people, those with additional support needs and those living in disadvantaged circumstances; d. supporting parents, carers and other agencies in giving children the best start in life; all with a view to the prevention and relief of poverty, the advancement of education and the advancement of citizenship and community development. Achievements and Performance Smart Play Network is a membership organisation and also runs a number of direct delivery services for children, families and play practitioners. For our members, we are able to provide the following services: Advice and support in setting up projects Guidance sheets with practical solutions for success One to one support via visits where possible Targeted information via Workshops and Networking events Training in Evaluation, Free play, play topics and topical workshops An introduction to competitive and tailored insurance services The latest information on funding sources in Scotland A range of policy templates Support in monitoring and evaluation Trustees Report and Financial Statements

6 In addition, we help to raise the profile of our member projects and services through: Attendance at key National Conferences and events Contributing to National and local policy Displays at relevant events Meetings with policy makers in our sector A presence on key committees and forums Press releases Response to consultations in the sector Working in partnership for strength and visibility Our 3 main objectives for this year as set out in our business plan were to: 1. Support our members to deliver sustainable play services for children, families and communities. 2. Develop our organisation to be more sustainable and to thrive within our sector 3. Deliver our portfolio of direct delivery services and expand our training portfolio Below outlines our key activities and achievements in relation to the above objectives. Increase in membership Our membership has increased from 127 to 204 in the past year this has been a result of actively researching and targeting groups that deliver play opportunities in Scotland. New Play Activity Cards In reaction to the recommendations from Action 6.3 of the Play Strategy, we have completely re-developed our play cards for parents and practitioners. We now have 43 cards developed by our own play practitioners which demonstrate a very wide range of activities that can be enjoyed using every day household items. These are available in a variety of download formats from our website and as paper copies on cards. We have produced these for our Play Plus Toy Library and Play on Wheels projects. To support the cards, we have created complimentary YouTube videos. In addition, we developed two further guidance sheets (21 in total) to support our members in understanding play and developing their play projects. New website sections Our website has continued to grow during this period, with new sections for our Play Cards and our Play Ranger activity. In addition, we have expanded the range of downloadable resources available to our members under their membership area. Support to members Our membership support takes a variety of forms from online enquiries to one to one visits and website downloads. This period, we have dealt with 106 enquiries, spoke personally to 25% of our members regarding current issues and sent out updates on issues such as funding, training, job opportunities, events and new policy development on separate occasions. Trustees Report and Financial Statements

7 Completed one year in new office This development has enhanced our profile and increased our capacity for staffing and growth over the last year. Our office is fully functional, fit for purpose and has boosted the morale of our staff. We have been able to employ interns, hold meetings, provide desk space for project workers, offer more flexible working hours and fundraise for new staff members which would not have been possible in our old space. Governance / Development Day Our Trustee / staff development day in our new office was hugely successful and significant in the future strategy of the organisation and business planning. We have produced our three year business plan, commenced with new policies such as Business Continuity and attracted two new highly skilled board members. Project Portfolio Delivery Having met all our delivery targets for our range of funded projects and delivered significant positive outcomes for children and families, we engaged a consultant to support us with future plans. This has led to; o Recruitment of additional staff to take our Play on Wheels project beyond July 2016 including 2 large funding applications to date o An internship post to look at the marketing of our Work Smart programme including a successful pilot. o A funding application to BBC Children in Need for our Play Ranger Service o 6 enquiries for our Play in a Pod programme with 4 completed and operational, 41 practitioners being trained in free play using loose parts, 1,322 children accessing free play at break and lunch times o Successful application to continue our Play Plus Toy Library in Edinburgh to Edinburgh City Council for a further three years, to work with 35 families and 47 children in an area of high deprivation. Successful Play Ranger project in Edinburgh We have a well-established service, with a core group of children returning each week and there is lots of enthusiasm from children, parents, local residents and local practitioners. Over the nine months, we have delivered over 77 sessions with more than 250 individual children attending. All four partners, SPN being the lead organisation, have benefitted from our collaborative approach to ongoing training and development, as well as the sharing of best practice and strategies to deal with the challenges of working with children outside in areas of deprivation. Working together to coordinate Edinburgh Play Ranger Week has been a particular success. Across the collaborative we have delivered 207 play ranger sessions with over 2,000 children attending. Training and programme delivery We have delivered 10 training courses this past year, including Get Free Play, Work Smart, Get Evaluating and our newest course Play in the Dark. In addition, 856 parents and practitioners have accessed our play workshops in Fife and Dundee. Our free play programme for schools and nurseries Play in a Pod, has had increased interest both from potential uptake and the Scottish Government and Early Years Collaborative (Play as a key change). Trustees Report and Financial Statements

8 Play Strategy involvement Continued involvement at national strategic level, as part of the Play Strategy Implementation group and as a link with our grassroots members. Edinburgh Play Forum We have continued to attend and support the forum over the last year and at its four meetings. Our role has been to offer support for the Edinburgh Play Day, the development of the Play Friendly Edinburgh logo and strapline and collaborating with partners (Canongate Youth, North Edinburgh Arts and Edinburgh Leisure) to bring Play Ranger services to the City (as mentioned above). We also held a very successful Play Ranger Week in February which attracted local and national press coverage. Funding Applications We have researched (needs analysis across Scotland and Edinburgh) and submitted two substantial funding applications for the future of Smart Play Network s Core and our acclaimed Play Plus Toy Library in Edinburgh. These applications were both successful and secure the future of our core work and the toy library for the next three years. Financial review The financial results are set out on pages Total income in the General Fund increased from 5,751 in the previous year to 22,366, mainly due to an increase in training fee income from 175 to 13,493. Investment income in the general fund was 192 compared with 320 in Restricted Fund income and expenditure by fund is shown in Note 10. The Big Fund provided funding of 91,878 for the Early Intervention Fund and Big Lottery 137,263 for the Investing in Communities Fund (21 st Century Life). A grant of 10,647 (2015: 11,010) was received from City of Edinburgh Council to continue to fund delivery of the Sure Start Project. The total cost of charitable activities was 265,829 compared to an amount of 243,921 spent in 2015, mainly due to increases in salaries, premises costs and vehicle costs. The overall financial position remains healthy with net funds being 198,767 at 31/03/16 (2015: 167,317). Of this 122,671 (2014: 104,782) is attributable to the Unrestricted funds and 76,096 (2015: 62,535) to Restricted Funds. Of this 104,573 represents cash held at bank and in hand for Unrestricted funds and 41,568 for Restricted Funds Policy on reserves In the Trustees view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future. The Trustees feel that an appropriate level of reserves should equate to approximately 12 months of overheads (core running costs). The current free reserves of the charity are 113,296 (2015: 92,486) which represents approximately 14 months of running costs of the core activities of the organisation for the last year. However, due to the employment of a new staff member, the planned core expenditure for the next 12 months is higher than in the past year and the level of reserves held at the year-end represents 12 months of increased core expenditure. The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity s continuing obligations on a quarterly basis. Trustees Report and Financial Statements

9 Risk management / assessment The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems and procedures have been put in place to lesson these risks. Plans for future periods Our proposed outcomes for our core work are detailed below as agreed with our funders through the Children and Young Peoples Early Intervention Fund, Investing in Communities Fund, City of Edinburgh Children Families fund and Inspiring Scotland s Play Ranger Fund. In addition, we will be seeking continuing funding for our Play on Wheels projects to a number of new potential sources. Our organisational Business Plan for 2016 to 2019 sets out the activities we will deliver to meet these outcomes. Core Outcomes Members ability to deliver sustainable, quality and inclusive play opportunities for children is increased. More play projects are set up (including play rangers, toy libraries and free play opportunities). Early Years and Play Policy is better informed through Smart Play Network s links with the wider grassroots play sector The wider children s sector has increased knowledge of play and have access to existing models of good practice Play on Wheels This project is funded until July 2016 and we are currently applying to other funding sources to continue this valuable project. We will look to take this model to a sustainable solution for the children, families and communities we work with. We will do this by creating a replicable model for communities to understand the benefits of play and take their own delivery forward beyond the life of Play on Wheels. Play Plus Toy Library We are delighted to have been awarded continued funding for Play Plus which offers security for the project until the end of March ` Play Rangers Following the success of this local project and our collaborative approach with Canongate Youth and North Edinburgh Arts, we have applied for further funding. We are keen to continue working with the children in the areas of Bingham and Magdalene in Edinburgh. Our impact has been remarked with parents telling us that they now allow their children out to play after school where previously they did not. We still have a lot of work to do and are keen to not leave our families with yet another stop gap service which they tell us often happens. Governance With new Trustees on board and renewed core funding, we are looking forward to the next three years. We have already embarked upon a number of new developments to allow the Trustees a higher level of involvement in the running of the organisation. We will be working to create sub groups of our Board, to meet to discuss specific pieces of work or developments. Our immediate Trustees Report and Financial Statements

10 plans are to commence a business continuity plan and to form a finance sub group to look at new opportunities. In addition to this, we will explore and consider any opportunities that arise which work towards us achieving our overall aims and objectives for children and families. Impact Through our wide range of work, we have provided children and families increased opportunities for play, encouraged engagement with local communities and facilitated peer support through our member projects. Our impact can be measured by the level of support we provide for our members, how our members are empowered to deliver quality play opportunities and from what our members tell us. This year, we have gathered impact evidence which gives us confidence in our work and developments; Children were: Parents: Supported through play opportunities to develop their social and emotional wellbeing and thrive to become healthy, confident people, able to manage risk effectively. More connected to their parents through our range of activity cards easily downloaded by our members for distribution to parents and carers. These cards support parents and carers to provide easy, fun and cost effective activities in play settings and in the home environment. Healthier through our guidance sheets highlighting the health benefits of play and our portfolio of projects including Play Ranger services, children will be more active resulting in healthier lifestyles now, but most importantly a change in behaviour to be more active as they develop to adulthood. Felt less isolated and more able to cope with everyday issues enjoying peer support and m new friends. Were better supported by having improved access to information through project networks, signposting, and through our cross channel support both online and offline. Felt more confident in engaging and playing with their children leading to a reduction in stress for parents and children. Families: Relationships improved. This is in part due to parents being less stressed and able to cope but also through the ability to better engage with each other through play and activity. We encourage our members to always have a playful ethos and to try to instil this in others. Play has been proven to reduce stress and improve coping skills vital to be able to deal with modern everyday pressures. Communities: Through our Network profile, positive play campaigns, training and guidance, communities better understood the benefits of play more and were less wary of children playing out and understanding the difference between real and perceived anti-social behaviour. Trustees Report and Financial Statements

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13 Statement of Financial Activities (including Income & Expenditure Account) Year ended 31 March Unrestricted Funds Restricted Total Total General Designated Funds Funds Funds Note Income & Endowments From: Donations and Legacies 2 4, , , ,409 Charitable Activities 17, ,204 4,572 Other Trading Activities Investments Total Income 22, , , ,301 Expenditure on: Raising Funds Charitable Activities 3-13, , , ,921 Total Expenditure 2 13, , , ,921 Net Income/(expenditure) 22,364 (13,921) 23,007 31,450 (20,620) Transfers between funds 11 (1,554) 11,000 (9,446) - - Net movement in Funds 10 20,810 (2,921) 13,561 31,450 (20,620) Reconciliation of Funds Total funds brought forward 92,486 12,296 62, , ,937 Total Funds Carried Forward 113,296 9,375 76, , ,317 The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act The notes on pages 15 to 212 form an integral part of these accounts. Trustees Report and Financial Statements

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15 Notes to the accounts Year ended 31 March Accounting policies (a) Basis of preparation The financial statements have been prepared under the historical cost and accruals basis. They have been prepared in accordance with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities and Accounts (Scotland) regulations 2006 (as amended), the Financial Reporting Standards for Smaller Entities (FRSSE) effective January 2015 and the requirements of the FRSSE SORP 2015 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRSSE published on 16/7/14. (b) Incoming resources All incoming resources are included on the Statement of Financial Activities when the charity is entitled to the income, it is probable that the income will be received, and the amount can be measured with reasonable accuracy. Grants and Donations are recognised when they are receivable. Donated services and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in the trustees annual report. Investment income is included in the accounts when received. Contractual income is only included in the accounts once the related goods or services have been delivered. (c) Resources expended Resources expended are accounted for on an accruals basis, being recognised when there is a legal or constructive obligation to pay. These have been analysed using natural classification. Apportionment of overhead costs between activities has not been undertaken. (d) Taxation Smart Play Network is a registered Scottish charity exempt from corporation tax on income and gains applied to charitable purposes. The charity is not registered for Value Added Tax and accordingly expenditure is shown gross of irrecoverable VAT. Trustees Report and Financial Statements

16 (e) Fund accounting The General fund comprises accumulated surpluses less deficits that may be used at the discretion of the trustees for any purpose in furtherance of the charity s objectives. The Designated fund is an unrestricted fund, set aside from the General fund by the trustees, for the purpose of holding the value of the fixed assets. Restricted income funds are subject to specific restrictions imposed by the grantor. The purpose and use of funds are set out in note 12. (f) Tangible assets held for use by the charity These are capitalised if they can be used for more than one year, and cost at least 500. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows: Motor vehicles Equipment 25% per annum 25% per annum (g) Presentational changes caused by changes in the FRSSE Governance costs are no longer shown on the face of the SOFA. Instead they are included in the category of expenditure on Charitable Activities. This is merely a presentational change, and last year s figures have been re-allocated to this category. There has been no change in the total income, expenditure or funds carried forwards from the previous year as a result of the FRSSE being updated. Trustees Report and Financial Statements

17 2. Analysis of incoming resources Unrestricted Funds Restricted Total Total General Designated Funds Funds Funds Note Donations and Legacies Donations Subscriptions Grants 4, , , ,550 Total Donations & Legacies , , , ,409 Total Donations & Legacies , ,409 Charitable Activities Fees for services rendered 2, ,761 2,507 Seminar Fees Training Fees 13, , Student Placement Total Charitable Activities , ,204 4,572 Total Charitable Activities , ,572 Other Trading Activities Fundraising Total Other Trading Activities Total Other trading Activities Investments Bank Interest Total Investments Total Investments Total Income , , , ,301 Total Income , , ,301. Trustees Report and Financial Statements

18 3. Analysis of Expenditure Unrestricted Funds Restricted Total Total General Designated Funds Funds Funds Note Raising Funds Paypal Cost for fee payments Total Cost of Raising Funds Total Cost of Raising Funds Charitable Activities Salaries & National Insurance - 189, , ,714 Freelance Fees - - 3,020 3,020 2,451 Staff & Volunteer Costs - - 6,210 6,210 6,251 Professional Fees - - 1,377 1,377 8,867 Premises ,380 12,380 4,602 Office Costs - - 8,551 8,551 7,148 Website and Software ,103 Vehicle Repairs and Fuel ,900 18,900 13,993 Depreciation - Vehicles - 13,176-13,176 18,743 Depreciation - Equipment Resource Materials - - 8,203 8,203 5,457 Equipment Costs - - 2,354 2,354 1,037 Governance Costs Total Charitable Activity , , , ,921 Total Charitable Activity ,278 19, , ,921 Total Expenditure , , , ,921 Total Expenditure ,278 19, , , Analysis of Governance costs Unrestricted Funds Restricted Total Total General Designated Funds Funds Funds Note Trustee Meetings Professional and other fees Preparation of Accounts Independent Examination Fee AGM Cost Total Governance Costs Total Governance Costs Trustees Report and Financial Statements

19 5. Trustee remuneration, benefits and expenses None of the trustees received any remuneration. (2015: Nil) Two trustees received reimbursement of expenses totalling 227 incurred in attending trustee meetings (2015: 212). 6. Staff costs and emoluments Salary Costs Gross Salaries 178, ,655 Employer's National Insurance 10,944 10,059 Total 189, ,714 Average Headcount Management 2 2 Administration 1 1 Projects 7 7 Total No employee received emoluments in excess of 60,000 (2014: nil). 7. Tangible Fixed Assets Vehicles Equipment Total Cost At beginning of the year 74,971 2,980 77,951 Additions 11,000-11,000 Disposals At end of the year 85,971 2,980 88,951 Depreciation At beginning of year 64,087 1,568 65,655 Depreciation 13, ,921 Transfers At end of the year 77,263 2,313 79,576 Net book value at beginning of year 10,884 1,412 12,296 Net book value at end of the year 8, ,375 Trustees Report and Financial Statements

20 8. Debtors Unrestricted Funds Restricted Total Total General Designated Funds Funds Funds Note Training Fees owed 8,723-8,723 2,000 Advance Expenses Prepayments and Accrued 4,774 4,774 6,587 income Grants receivable 34,052 34,052 30,677 Total Debtors ,723-39,118 47,841 39,264 Total Debtors ,000 37,264 39, Creditors Unrestricted Funds Restricted Total Total General Designated Funds Funds Funds Taxation & Social Security - - 3,290 3,290 3,419 Accounts Prep & IE Fee Other creditors ,395 Total ,590 4,590 5,214 Total ,214 5, Fund Movements Opening Balance Income Expenditure Transfers Closing Balance Restricted Funds Sure Start 2,362 10,647 (9,884) (1,715) 1,410 Early Intervention 2,008 91,878 (93,352) Capacity Building 3,209 - (3,235) 26 - Investing in Communities 54, ,263 (126,284) (1,030) 64,656 Play Strategy Implementation (249) - - Go2Play - 35,127 (18,904) (6,727) 9,496 Total Restricted Funds 62, ,915 (251,908) (9,446) 76,096 Unrestricted Funds General Fund 92,486 22,366 (2) (1,554) 113,296 Designated Fixed Asset Funds 12,296 - (13,921) 11,000 9,375 Total Unrestricted Funds 104,782 22,366 (13,923) 9, ,671 Total Funds 167, ,281 (265,831) - 198,767 Trustees Report and Financial Statements

21 11. Transfers between Funds Transfers from Restricted Funds to the General Fund of 9,472 represent management fees charged to each restricted grant, as shown above. The transfer of 26 from the general fund to the Capacity Building Fund represents a transfer to cover a slight overspend on that fund. The transfer of 11,000 from the General Fund to the Designated Fixed Asset fund represents the purchase of a new vehicle with funds held in the general fund. 12. Funds The Sure Start fund was created by a grant from Edinburgh City Council for the purpose of delivering our Play Plus Toy Library project in Edinburgh. The Early Intervention fund was created by a grant from Big Fund for the purpose of meeting the core costs of the charity and delivering 4 key outcomes for the organisation and children and families in Scotland from 1 May 2013 to 31 March 2016 The Capacity Building fund was created by a grant from Inspiring Scotland for the purpose of carrying out a feasibility study and pilot into creating workshops for adults in the workplace using play to reduce stress and extoll the benefits of play for children. The Investing In Communities fund was created by a grant from the Big Lottery Fund for the purpose of delivering our Play on Wheels project in Fife and Dundee from 1 August 2013 to 31 July The Play Strategy Implementation fund was created by a grant from the Scottish Government through Inspiring Scotland for the purpose of delivering action 6.3 of the Play Strategy for Scotland Action Plan. The Go2Play fund represents funding provided for the Go2Play Play Rangers project, by Inspiring Scotland in partnership with the Scottish Government. We are jointly delivering this project along with Canongate Youth, North Edinburgh Arts and Edinburgh leisure. Only Smart Play Network s grant is shown in our income and expenditure figures. The General fund represents the funds which are available for the general purposes of the charity. These funds will be spent in whichever way that the Board of Trustees sees fit in accordance with the stated objectives of the charity. The Designated fund was set up in 2015 to hold the value of the fixed assets which were previously held in the General fund. 13. Contingent assets There are no contingent assets to be reported in this period. 14. Material commitments At the balance sheet date, the trustees had entered in to a lease agreement for the minimum period of 1 full calendar year for the office premises at 16 Constitution Street of 9,000 for the period. Trustees Report and Financial Statements

22 The Trustees of Smart Play Network acknowledge the generous support of: Trustees Report and Financial Statements