Charity registration number.. 1011839 Okehampton Community and Recreation Association Annual R8POrt and Financial Stat8m8nts for the Year Ended 30 September 2024 WESTCOTTS MAIITERED ACCQUNTANT & IUSlf4ESS ADVISERS
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Okehampton Communlty and Recreation Association Reference and Administrative Details Trustees A Ewen S D G Vallance P T Davies J F B Jarvis DIGBrett R J Tolley J Malcolm R Metherell Charity Registration Numb8r 1011839 Principal Office Pavilion in the Park Okehampton EX20 1GE Independent Examiner Robyn Gifford-England ACA Independent Examiner Westcotts (SW) LLP Timberly South Street Axminster Devon EX13 SAD Page 1
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Okehampton Communlty and Recreation Association Trustees. Report (continued) Achievements and performance The financial year brought more challenging conditions with increases in wages, bills, the cost of living crisis and a reduction in funding opportunities. Whilst this has had an impact on the charity's performance financially OCRA has continued to do what it does b8sI, providing opportunities for the community, The Pavilion in the Park has continued it's upward trend of utilisation with increased numbers attending established sessions such as the Okey Memory Café, Tai Chi, Yoga and our Maka and Move home educated sessions, The Pavilion Café continues to be a hub for the Rambler's Wellbeing Walking groups, youth worf(6r8, support groups for Carers, Stroke recovery and literacy as well as retaining more regular customers, From the outset of Ihe financial year our work in schools provided much needed support to the curriculum teams and variety for the children, with OCRA delivering curriculum, after school and school games sessions across Wesl Devon and Torridge districts. With this in mind Schools are really struggling to leave th8ir premises, so we've had to alter our delivery models to incorporate virtual compelitions and after school sessions allowing parents to assisl with transport. We hsve also lost further of our curriculum delivery due the pressures on budgets within 8chools but we still achieved 17401 115644 in 22123) individual attendances in the academic year across the partnership. External hire of the facilities, particularly the All-Weath8r pitch has flourished with occupancy hFiting high percentag8s 5 days out cf 7. Grass pitch hire continues to improve as does our utilisation of indoor spaces. This is tempered by large increases in maintenance and utility costs and incr8ased usage by Okehampton College for exams. Okehampton United Charities have once agoin provided funding for the adrllinislration of th8 charity which continues to be vital in our dev81opment. W8 are continuing to work towards their desired aim of reducing our reliance cn their funding each year. OCRA'S partnership working has started lo increase wilh further links to the North Dartmoor Primary Care Neork, Dartmoor Multi Academy TrLJSt, Devon Cricket Foundation, Plyrnouth Argyle Community Trust and D8vc>n FA being strengthened. Current agreements continu& lo work well with revisions to the agreements with Fusion Lrfestyle, Okehampton College, and Okehampton ancj District Tennis Club being compleled. OCRA provided the activities for the Devon County Council funded holiday activiti&s and food programme across the financial year with deliv8ry taking place across the 8rea of benefit for primary and s6condary agès. Attendanc88 {financial yearl- 2>24 65512 22-23 59288 21-22 75028 20-213294 Staff volunt88rs OCRA Trust88s wish to recognise the input and assistance of all staff and volunteers. They are indispensable in the succe8sfLJI provision of the objectives of the Charity and would like to express their thanks to all these people. Their continued support IS 8ssential in the continued success of the Charily. Page 3
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Okehampton Community and Recreation Association Trustees, Report (continued) structuro, governance and managemont Nature of governing document Constitution dated 8th May 1991 as amended 5th March 2001, and 22nd July 2015, 12th February 2020 and 27th April 2021. Member5 of OCIU M8mb8rship is open to clubs and organisations within the area whether corporate or othewise, which are volunlary or not for profrt and which support the objects of OCRA, Each member club or organisation appoints one individual person to represent il and vote on its behalf at géneral meetings of OCRA. During the year there were approximately forty member clubs and organisations. Board of Trustees Th8 Board of Trustees direct th& strat8gy, policy and general management of the affairs of OCRA and meet not less Ihan four times a year. The Board of Trustees is made up of., Four Member Trustees elected from the individual persons representing the member clubs and organisations Four Stakehold8r Trustees nominated by Ok8hamplon Coll8ge, Okehampton Town Council, okehamplon Hamlets Parish Council and Okehampton united Charily. Up to co-opted Independent Trustees. Recruitment and appointment of trustees OCRA'S board shall consist of: Up to Four Trustees elected from the individual persons representing the member clubs and organisalions at the Annual General Meeting each year,. These are nominated by th6 member clubs and appointed at Annual G8n8ral meeting each y8ar. Four Stakeholder Trustees one nominated by each of,. Okehampton College, Qkehampton Town Council, Okehampton Hamlets Parish CounGiI and Ok8hampton United Charity appointed al the Annu81 G6n8ral meeting each year., Up lo Iwo co-opted Independent Trustees with specific skills id8nlified by the Board of Trustees as being useful for the governance Of OCRA appointed at the Annual General meeting each year Twstees shall normally be appointed for a period of four years which may be followed by one further four y8ar term only. If vacancies occur among the members of the Board of Trustees it shall have power to fill these on an interim basis to hold office until the next Annual General Meeling. Induction and training of trustees Trustees are required to read and sign the Charities Commission Trustee Declaration as part of their induction. Organisational structure The day to day affairs of OCRA are managed by a Management Committee consisting of the four Member Trustees plus appropriate employees. Page 5
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Okehampton Community and Recreation Association Independent Examiner's Report to the trustees of Okehampton Cornrnunity and Recreation Association I report to the trust88s on my examin8tion of the accounts of Okehampton Community and Recreation Associalion for the year ended SO September 2024. Responslbllltles and basls of report As the charity trustees of Okehampton Community and Recreation Associalion you are responsible for the preparation of the accounts in accordanc6 Wlth the requirements of the Charities Act 2011 1'th& Act'}. I report in respect of my examination of the Okehampton Comrnunity and Recreation Association's accounts carried out under section 145 of th8 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5}(b} of the Act, Independent examiner's statement Since Ok8hampton Community and Recreation Association's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodi8S. I have completed my examination. I confinn that no material matters have come to my attention in connection with th8 examination giving me cause to believe that in any material respect.. l. accounting records were not kept in respect of Okehampton Community and Recreation Association 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 accounting requirements concerning the fomi 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 hav8 come across no other matters in connection with the 8xamination to which attention should be drawn in this report in ord8r to 8nable a proper understanding of th& accounts to be reached. Robyn Gifford-England ACA Independenl Examiner Westcotls {SW) LLP Timberly South Street Axminster Devon EX13 SAD Date:............................. Page 7
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Okehampton Communlty and Recreation Association (Reglstration number: 1011839) Balance Sheet as at 30 September 2024 2024 2023 Note Flxed assets Tangible assets 424,357 451,985 Current assets stocks Debtors Cash at bank and in hand 12 13 14 2,629 7,669 47,053 2,011 27,944 44,758 57,351 74,713 Creditors: Amounts falllng due wlthln one year 15 25,821 37,041 N8t current assets 31,530 455,887 37,e72 Net assets 489,657 Funds of th8 charity. Restrlcted income funds Restricted funds 429,491 464,247 Unrestricted Income funds Unr8Stricted funds 26,396 455,887 25,410 Total funds 17 489,657 ancial statements on pages 8 to 20 were approved by the trustees, and aulhorised for issue on 5 and signed on their behalf by.. A Ewen Trustee The notes on pages 10 to 20 fom an integral part of these financial statem8nts. Page 9
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Okehampton Community and Recreation Association Notes to the Financlal Statements for the Year Ended 30 September 2024 (continued) Grants receivable Grants ar8 recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performanc6 conditions are attached to the granl and are yet to be met, the income is recognised as a liability and included on th8 balance sheet as deferred inGom6 to bè raleased. Investment Income Dividends are recognised once the dividend has been declared and notification has been received of th8 dividend due. Expendlture All expenditur& is recognised once there is a18gal or constructive obligation to that expenditure, it is probable settlemenl is required and the amount can be measured r&liably. All costs are allocaled lo the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs 811ocat8d on the basis of time spent, and depreciation charges allocated on the portion of the asset's use, Other support costs are allocated based on th8 sprèad of staff costs. Charitable activities Charitable expenditure compri88S those costs incurred by the charity in the delivery of its activities and seNices for its beneficiaries. It includes k)olh costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governmènt grants Government grants are recognised based on the accrual model and are measured at the fair value of the asset r&c&ived or receivable. Grants are classified as relating either lo revenue or to assets. Grants relating to revenue are recognis6d in income over the period in which the related costs are recognised. Grants relaling to assets are recognised over the expecled useful life of the asset. Wh&re part of a grant relating to an ass8t is d@ferred, it is recognised as deferred incom8. Taxation The charty 15 Gonsidered lo pass th8 tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories cov8red by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to th8 8£(ent that such income or gains are applied exclusively lo charitable purposes. Tangibl8 fixed assets Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accurnulal8d d8preciation and subsequent accumulated impainnent losses. Page11
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Okehampton Community and Recreation Association Notes to the Financial Statements for the Year Ended 30 September 2024 (continuad) Financlal Instruments Recognition and measurement A financial asset or a financial liability is recognised only when the entity becomes a paty to tha contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable inc5uding any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of th8 future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilitl8s are subsequently measured at the cash or other consideration @xpected to be paid or rec8iv8d and not discounted. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting dal8. If there 18 obj8Ctive evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of f inancial activities in which the initial gain was recognised. 2 Income from donations and legaci88 Unrestricted funds Genoral Restrlcted funds Total 2024 Donations Grants Government grants Grants from other organisations 1,582 1,582 8,148 8,148 24,568 24,568 9,730 24,568 34,298 Unrestricted funds General Restricted funds Total 2023 Donations Grants Gov8rnment grants Grants from olher organisations 2,609 2,609 9,289 5,668 17,564 9,289 35,870 47,768 30,204 30,204 Page13
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Okehampton Community and Recreation Association Notes to the Financlal Stat8m8nts for the Year Ended 30 September 2024 (continued) 5 Expenditure on charitable activiti8s Unrostricted funds General R6strict8d funds Total 2024 Community Recreational Activitie8 Pavilion in the Park Support costs staff costs 70,831 79,301 19,895 154,968 324,995 14,000 29,774 84,831 109,075 19,895 170,518 384,319 15,550 59,324 Unr88trict8d funds General Restrlcted funds Total 2023 Community Recreational Activities Pavilion in the Park Support costs Staff cost8 80,473 84,109 18,384 148,090 1,105 22,756 81,578 106,865 18,384 163,690 370,517 15,600 39,461 331,05e 6 Analysis of support costs Support costs other support osts Governance costs Finance costs Total funds Total for 2024 3,833 60 16,002 19,895 Total for 2023 3,362 537 14,485 18,384 7 Net Sncomlngloutgolng resources Net outgoing resources for the year include.. 2024 2023 Depreciation in tangible fixed assets 27,628 27,62g Page 15
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Okehampton Community and Racreation Associatlon Notes to the Financial Statements for the Year Ended 30 September 2024 (continued) Land and buildlngs Equlpment Total Net book value AI 30 September 2024 At 30 September 2D23 420,887 3,470 424.357 443,642 8,343 451,985 Included within the net book value of land and buildings abov8 is £Nil (2023 £Nil) in respect of freehold land and buildings and £42Q,887 (2023 - £443,643) in respect of leaseholds. Leasehold Land & Buildings r8pr8senls the investment of the Charity in Pavilion in the Park which is on land which is held on a lease from Okehampton Town Council for 30 years from 1818113 at a nominal rent. 12 Stock 2024 2023 stocks 2,629 2,011 13 Debtors 2024 2023 Prepayments other debtors 633 7,036 7,676 20,268 7,669 27,944 14 Cash and cash equivalents 2024 2023 Cash on hand Cash at bank 1,511 45,542 47,053 4,977 39,781 44,758 Page 17
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Okehampton Community and Rocraation Association Notes to the Financial Statements for the Year Ended 30 September 2024 {continued) Balance at 30 September 2023 Balance at 1 October 2022 Incoming resources R8sources expended Unrestricted funds General General Funds 29,367 322,599 (331,0561 20,910 Designated All weather pitch r6placément Total unrestricted funds 4,500 4,500 33,867 322,599 331,056 25,410 Reslrlcted funds Pavilion building SNAP grants All Weather Pitch rep1arnent Okehamplon United Charities V8terans' Foundation 466,399 1,105 6,OQO (22,7561 (1,1051 443,643 6,000 15,600 14,604 30,204 (15,6001 14,604 473,504 (39,4611 464,247 Total funds 507,371 352,803 1370,517 489,657 All Weath8r Pitch replacement was funds r8C8iv8d from West Devon Borough Council towards the rejuvenation'of the all-weather pitch at Okehamptcn College. Okehampton United Charities was funds received towards salary costs, Veterans, Fund is funds reIVed to be used against a project with Pegasus Outdoor Ventur8S to d81iv8r woodland therapy sessions. Rugby posts was a grant received from the Norman Family Trust. Warm space was a grant received towards running costs. Page 19
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Okehampton Community and Recreation Association Detailed Statement of Financial Actlvities for the Year Ended 30 September 2024 Total 2024 Total 2023 Income and Endowmènts from: Donations and legacie5 (analysed below) Charitable activilies lanalys8d below) Investment income lanalysed below) Total income 34,298 315,771 480 47,7e8 304,751 284 350,549 352,803 Expenditure on: Charitable aclivilies {analysed below) Total 6xpenditure 384,319 370,517 384,319 370,517 Nel expenditure Net movem8nl in funds 33,770 17,714 (33,770> (17,714) Reconciliation of funds Total funds brought fcrward 489,657 507,371 Total fund5 carried forward 455,887 489,657 This page does not form part of the statutory financial statements. Page 21
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Okehampton Community and Recreation Association Detailed Statement of Financial Activities for the Year Ended 30 September 2024 (continued) Total 2024 Total 2023 Expenditure on charitable activities Community Recreational Activities Staff welfare and training Coaches, referees etc Travelling reimbursed Other facility hire Other facility hire Equipment purchase and maintenance other direct activity expenses other direct activity expenses staff costs 4,815 20.129 875 2,696 35,217 663 1,105 30,276 7.058 35,031 6,436 14,000 3,545 170,518 4,563 163.690 255,349 245,268 Pavilion in the Park staffing costs Rates Water rates Light, heat and power Light, heat and power Pest control Pavilion repairs and renewals Bar & catering costs Licences Cleaning and waste Depreciation of long leasehold property Depreciation 1,065 223 599 7,018 1,204 371 2.625 61,777 2,410 4,154 22.756 4,873 2.039 248 463 5,950 357 3.712 62,072 264 4,131 22,756 4,873 109,075 106,865 Support and govemance costs Card Merchant charges Insurance Telephone and fax Computer software and maintenance costs Printing, postage and stationery Subscriptions Sundry expenses Advertising Accountancy fees Bank charges 2,935 7.383 518 260 1,449 515 1,861 1,081 3,833 60 2,398 7,292 1,766 1,344 512 153 176 3,362 537 19,895 18,384 This page does not fomi part of the ststutory financial statements. Page 23
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