Chanty rogistration number.. 1011839
Okehampton Community and Recreation
Association
Annual Report and Financial Statements
for the Year Ended 30 September 2025
WESTCOTTS
CXARYEIED ACCOUNTAIITS
& BUIINESS ADV16EgS

Okohampton Communlty and Recreallon Assoclation
Contsnts (continued)
Reference and Administrative t)etsils
Trustees, Repc*t
2to8
Independent Examineffs Report
Statement of Financial Activities
Balance Sheet
Note8 lo the Financial Ststaments
10t020

Okehampton Community and Recreation Association
Reference and Admlnlstrative Details
Trustèes
A Ewen
S D G Vallance
P T Davies
JFBJaNIs
DIGBrgtt
R J Tolley
Mr R Metherell (resigned 2 April 2025}
R Corkell {appointed 27 November 2024)
T Steer
A Osman {appointed 2 Apnl 2025)
Charlty Registration Number
1011839
Prlnclpal Office
Pavilion in the Park
Okehampton
EX20 1GE
Independent Examlner
Robyn Gifford-England ACA
Independent Examiner
Weslcotts {SW) LLP
Timberly
South Stro81
Axminster
Devon
EX13 SAD
Page 1

Okehampton Community and Recreation Association
Trustees, Report
Thè trustees present the annual report togelhw with the financial statements of Ihg charity for the year
ended 30 September 2025.
Objectives and activitlos
Obj8ets and alms
The main objects of the charity are..
to promote the benefit of the inhabitants of Okehampton parish and Hamlets and an area of benefit
vering Wgst Devon, Mid Devon and Torridge District,. Ihgrginaftgr called 'lhe area of benefit'i,
wrthout distinction of sex, sexual orientation, race or of political, religious or other opinic)ns, by
associating together the said inhabtiants and the local aulhorilies, voluntary and other organisalions in
a common effort lo advance education and provide facilities in the inlefesls of social welfare for
Tecrealion and leisure-time 0￿upatIon with the object of improving the conditions of life for the said
inhabitants.
Objectives, strategies and acdvldes
During the year the Charity's main activities wero.,
i) thè provision of a range of rec￿ational activities and facilities for children, youlh and advlls primarily
Okehamplon, and parts of West Devon and Mid Devon.,
li} the management of the Pavilion in The Park in Okehamplon,. ond
iiil continuing to facilitate closer links betsveen all sporting bodies, recreational groups, schools and
local authorities in the development of funding, promotion and delivery of community r8creational
actmties.
Publlc benelit
Inclusiveness sits at the heart of everything we do and can be seen in our programme which
conlinualty widens to take in new opportuntties lo reach new groups.
The trustees confimi that they have complied wth the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wale8.
Achievements and p8rfornianc•
Progress and achi•vomgnts
The financial year brought more challenging conditions wf(h increases in wages, bills, the cost of INing
crisis and a reduction in funding opportunitie8. Whilst this has h&1 an impact on the charitys
perlorniance financially OCRA has continued to do what il does best, providing opportunities for the
community.
Pag& 2

Okehampton Community and Recreatlon Association
Trustees, Report (Gontinued)
The Pawlion in the Park has continued ils upward trend of ulilisation wth increased numbers
attending established sessions such as the Okey Memory Café. Tai Chi and our Make and Move
home educated sessions. With regular meetings being booked by partner8.
The Pavilion Café continues to be a hub for the Ramblerf8 Wellbeing Walking groups, youth workers.
support groups for Caier5, Stroke ￿¢0very and literacy as well as retaining more regulai customers.
From thè outsel of the 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. W(th this in mind Schools are really
struggling lo leave their premises, so we've hatj lo alter our delivery models to incorpgrate virtual
compelrtions and after school sessions albwing parents lo assist wth transport.
We have also lost further of our curriculum delivery due the pressu￿$ on budgets within schools but
we still achieved 11738 117401 in 23r24} individual attendances in the academic year aeross Ihe
partnership.
External hire of the facilities. particularly the All-weather pitch has flour6shed wth occupancy hitting
high percentages 5 days out of 7. Grass pitch hire continues to improve as dogs our ulilisation of
indoor spaces, This is tempered by looming prospect of the All-wealher Prtch requiring resurfacing
worff.
Okehampton United Charities have On￿ again provided funding for the administration of the charity
which continues to be vrtal in our development. We are continuing lo work towards Ihtir desired aim of
reducing our reliance on their funding each year.
OCRA'S partnership working has started lo increase with further links to the North Dartmoor Primary
Care Network, Dartmoor Mulli Academy Trust. Devon CTickel Foundation, Ptymouth Argyle
Community Trust and Devon FA being strengthened. Current agreements continue to work well with
revisrons to the agreements wth Fusion Lrfestyle, Okehamplon College. and Okehampton and District
Tennis Club being completed. OCRA provided the aclivth'es for the Devon County Council funded
holiday activities and food IHAFI programme across the financial year with delivery taking place
across the area of benefit for primary and secondary ages.
Attendances lffnancial year)=
2425 70684
23-24 65512
22-23 59288
21-22 75028
Staff volunteèrs
OCRA Trustees wish to recognise Ihg input and assistance of all staff and volunteers. They are
indispensable in the successful provision of the objectives of the Charity and would like to express
their thanks to all these people. Their continued support is essential in the continued Success of the
Charity.
Pavllion Caterlng
The Pavilion Café has achieved our desired objective to produce a surplus, the partnership with
Okehamplon Argyle has meant the deficit has redu￿d. Hard work and tight controls continue lo be in
place and focus for the nexl financial year wll continue lo place Importan￿ on the day to day trade
and a move to support more income from chaTilable events.
Page 3

Okehampton Community and Recreation Association
Trustees. Report {¢ontinued)
Pavlllon Loungo
The partnership wrth Okehampton Argyle Men's Senior Club for Ihfj use of the Pavilion Lounge has
met with some difficulties. The current contribution agreement is not being mel by OAFC with
oulstsnding monies owed tr)lalling £9032.39 al year end. Negotiation8 are on90ing for a payment plan
and ways lo redu￿ cgsts for both parties.
Plans for future periods
Our delivery is once again the brightest spark this financial year the re-establishmenl of indoor
activities ha5 provided access 10 Social 8clivf(ies in Okehamplon, ils surrounding ar8a$ and wider via
our partnership working. This includes social Football. Basketball and Badminton, pay and play
hockey for men and women, plus Walking Netball and Football. OUT focus on holiday activity
provision. school festivals, opportunities for partnership working and events in Simmons Park wll
hopefully promde new opportunities to broaden OCRA'S visibilty and inclusion of different
demographics.
Events after year end and looking forward
Strong perfornian￿ and service has meant we hava attr8Cted new events for the financial year, which
include (list not exhauslivel..
Simmons Park parkrun
st George's Day Celebration
Love to Move with Ptymouth Argyl8 Trust
HAF Winter and 2025 programma
Help for Heroes Fundraising Walk
Several running evants
Several Hockey Tournaments
Pony Club Tetrathlon
Fields in Trust
Neon Run Aetive Devon event
Flnanclal revlew
Income
Overall income for the year was £404,70912024'. £ 350,5491- This includes £51,193 in grants thich
are an essential component of the finances of the Charity. Continued grant support provides
measure of continuty and certainty in an othe￿ise uncertain time for the finances of volunteer
organisations.
Expenditure
Direct charitable expenditure for the yèar was £402,00512024.' £384,319}.
Pollcy on reserves
There are many uncertainties facing the Charity, so the trustees will keep the reserves policy under
review. Current level of unreslrieted reserves sits al £53.900 12024.. £28,3961- Currgnl reserves
equate to 4 months, worth of expenditure and is therefore bdow the policy. The trustees aim to
achieve a Surplus lo build the reservo.
Page 4

Okehampton Communlty and Recroation Assoclation
Trustees, Report (continued)
StTUCturg. go¥eman¢e and management
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.
Membor8 of OCRA
Membership is open lo clubs and organisalions within the area whether corporate or othe￿se, which
are voluntary 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 general mèetings
of OCRA. During the year there were appr0￿MatelY forty member clubs and organisations.
8oard of Trustees
The Board of Trustees direct the strategy, policy and general management of the affairs of OCRA and
meet not less than four times a year.
The Board of Trustees is made up of.,
Four MembeT Trustees elected from the individual persons representing the member clubs and
organisatsons
Four Stakeholder Trustè8s nominated by Okehampton College, Okehampton Town Council,
okehampton Hamlets Parish Council and Okehampton united Charity.
- Up lo tsvo COaOPted Indepandent Trustees.
Rocruitm8nt and appolntment of trustees
OCRA'S board shall consist of".
Up lo Four Trustees elected from the individual persons representing the member dubs and
organisations at the Annual General Meeting each y&ar', These are nominated by the member clubs
and appointed al Annual General meeting each year.
Four Stakeholder Trustees one nominated by each of., Okehampton College. Okehamplon Town
Council, Okehampton Hamlets Parish Council and Okehampton United Charity appointed at the
Annual General meeting 8a¢h year.,
Up lo co-opted Independent Trustees wrth specrfK skills hlenlified by the Board of Truslges as
being useftjl for the governan￿ Of OCRA appointed al the Annual General meeting each year
Trustees shall normally be appoinled for a p8riod of four years which may be followed by one further
four year lemi onty. If vacancies occur among the members of Ihg Board of Trustees il shall havo
power lo fill these on an interim basis to hold office until the next Annual Gen8ral Meeting.
Induction and training of trustees
Trustees are required lo read and sign the Charities Commission Trustee Declaration as part tsf their
induction.
Orgènffsational structure
The day to day affairs of OCRA are managed by a M8nagem8nl Committee consisting of the four
Member Trustees plus approprialg employees.
Page 5

Okehampton Community and Recreation Association
Truste8s' Report (continued)
ststemont of Trustees, Responslbllitiès
The Iruslees are responsible for preparing the trustees, report and the financial 8tatements in
accordance with the Unrted Kingdom Accounting Standards {Uniled Kingdom Gener81ty Accepted
Accounting Pradicel and applicable law and regulations.
The law applicable to charities requires the trustee5 to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources
and application ol reSoUr￿S of the charty for that period. In preparing these financial statements, the
trustees are required lo..
select suitable accounting policies and then apply them con$istently',
observe the methods and principles in the Charities SORP.,
makejudgemenls and estimates that are reasonablg and prudonl.,
slate whether applicable accounting standards have been followed. subject lo ary material
departures disclosed and explained in the financial statements.. and
prepare the financial statements on th& going concem basis unless it is inappropriate to presume
that the charity will continue in business.
The Iruslees aro responsible for keeping proper acwunling records that disclose wf(h reasonable
accuracy 81 any time the financial position of the charity and enable them to ensure that the finaricial
sl*ements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations
2008, and the prowsions of the constitution. The trustees are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irragLJlarities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable companls website. Legislation governing the preparation and
dissemination of financial $lalements may drffer from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on
behalf by..
and signed on its
P T Davies
TTuslee
J C.4.J
J F B Jarvis
Trustee
Page 6

Okehampton Community and Recreation Assoclation
Independent Examinerfs Report to the trustees of Okehampton Community
and Reereation Assoclatlon
I report to the trustees on my examination of the accounts of Okehampton Community and Recreation
Association for the year ended 30 September 2025.
Responsibilities and ba$15 of report
As the charity trustees of Okehamplon Community and Recreation Assooiation you are responsible
for the preparation of the accounts in accordance with the requirements of the Charf£ies Act 2011 I'the
Acfl.
I report in re8pect of my examination of the Okehampton Community and Recreation Association's
accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have
followed all the applicable Directions given by the Charity Commission under section 145{5llbl of the
Act.
Indèpendent examlner's statgmant
Since Okehampton Communty and Recreation Association's gross income exceeded £250,OIK) your
xaminer musl be a member of a body listed in section 14S of the 2011 Acl. I confimi that l am
qualffied to undertake the examination because l am a member of ICAEW, wh￿h 15 one of the listed
bodies.
I have completed my examination. I confim) that no material matters have come to my attention in
connection with the examination giving me cause lo believe that in any material respect..
1. accounting records were not kept in respect of Okehampton Communrty and Recreation
Association as required by section 130 of the Act., or
2. the accounts do not accord wrth those records,. or
3. the accounts do not comply with the accounting requirements conceming the form and content of
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts gwe a 'lrue and fair view, which is not a matter considered as part
of an independent examination.
I have no wncerns and have come across no other matters in connectK)n with the examination lo
which attention should be drawn in this report in order to enable a PToper understanding of the
accounts to be reached.
Robyn Gifford-England ACA
Independent Examiner
Wesl¢otts (SWI LLP
Timberfy
South Street
Axminsler
Devon
EX13 SAD
Date..
16.los 1.1
Page 7

Okehampton Community and Recreation Association
Statement of Financial Activities for the Year Ended 30 September 2025
Unrestricted
funds
Restrlcted
funds
Total
2025
Total
2024
Note
Incomg and Endowments from:
Donationg and legacies
Charitable activities
Investment income
17,026
350,$44
687
36,4S2
53,478
350,544
687
34,298
315,771
480
Total income
368,257
36,452
404,709
350,549
Expendlturo on:
Charrtable aclimlies
1352,193}
149,812)
(402,0051
1384.319)
Total expenditure
1352,193}
149,8121
1402,0051
1384,3191
Nel incomel{expendrture}
Gross transfers be￿een
frJnd5
16.064
113.360
2,704
(33.7701
9,940
19,9401
Nel movement in funds
26,004
123,3001
2,704
133.T/OI
Reconclllatlon of fund$
Total funds brought f¢)rnard
Total funds carried forward 17
27 896
427,991
455.887
489.657
53,900
404,691
458,591
455,887
All of the charty's actiwtses derive from continuing operations during the abov8 pgriods.
The funds breakdown for 2024 is shown in note 17.
The notes on pages 10 to 20 fomi an integral part of these financial slalements.
Pagè 8

Okehampton Community and R￿reation Assoclation
(Reglstratlon number: 1011839)
Balance Sheet as at 30 September 2025
202S
2024
Note
Flxed assets
Tangible asset5
Curr8nt 0s$ots
St¢xks
Debtors
Cash at bank and in hand
408,632
424,357
12
13
14
3,068
42,304
52,678
98.050
2,629
7.669
47,053
57.351
Creditors: Amounts falllng due within one ygar
Net current assets
15
{48,og11
25,821}
49,959
31.530
Net a55ets
458,591
455,887
Funds of the charity:
Restrlctsd Income funds
Rgstricled funds
404,691
429,491
Unrestricted Income funds
Unresliicled funds
53,900
26,396
Totsl funds
17
458,591
455,887
The
I statements on pages 8 to 20 were approved by the trustees, and aulhorised for issue on
and signed on their behalf by..
P T Davies
Trustee
J F B Jarvis
Trustee
The note8 on pages 10 10 20 form an integral part of these financial statements.
Page g

Okehampton Communlty and Recreation Association
Notes to the Flnancial Statements for the Year Ended 30 September 2025
1 Accounting policies
General information
The charity is a public benefft enlty and a registered charity in England and Wales and is
unincorporated, The address of the principal is Pavilion in the Park, Okehamplon. Devon, EX20 1 GE.
Statement of compliance
The fi'nancial slalemenls have been prepared in accordance with the second edition of the Charities
Slalement of Recommended Practice issued in October 2019, the Financial Reporting Standard
applicable in the United Kingdom ond Republic of Ireland IFRS 1021 and the Charitse5 Act 2011.
Basis of preparatlon
Okehampton Communty and Recreation Association meets the definiti'on of a public benefit entty
under FRS 102. The accounts (financial statements} have been prepared under the historical c08t
convention with items recognised al cost or transaction value unless Otherwise staled in the relevant
nolels} lo these accounts.
Going con¢grn
The Iruslees considar that there are no material uncertainties abolrt the charity's ability lo continue as
a 90ing concern.
Judgoments and key sources of estimation uncortainty
The preparation of the financial slalemanls require8 management to make judgements, ests'mates and
assumptions that affect the amounts repL)rted. These estimates and judgements are continually
reviewed and a￿ based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances.
Key sources of estimation uncertainly
Accounting estimates and assumptlOn5 are made conGgming the future and. by their nature, will rarely
equal the related actual outcome. There are no key assumptions and other sources of eslimalion
Un￿rtainlY that have a significant risk of causing a material adjustment lo the carying amounts of
assets and li8bilf(ies within the next financi81 year.
Income and endowments
Voluntary income including donations, grfls, legacies and grants that provida cor& funding or are of a
general nature is r8cogni5ed when the charity has entf(lemenl to the incom&, it is probable that the
income will be received and the amount can be measured with sufficient reliability.
Donatlons and leg8CIOS
Donations and legacies are Tecognised on a receivable basis when receipt is probable and the
amount can be reliably measurfjd.
Page 10

Okehampton Community and Recreation Assoclatlon
Notes to the Financial Ststements for the Year Ended 30 September 2025
(continued)
Grants recelvable
Grants are recognised when thè charity has an entitlement to the funds and any conditions linked to
the grants have begn mel. Wherg performance conditions are attached lo the grant and are yot to be
mel, the income is re¢ognisgd as a liabilty and included on the balance sheet as deferned income to
be released_
Investhjent Income
Dividends are recognised once the dividend has beon declared and nolrficalion has been recewed of
the dmdend due.
Expgndlture
All expenditure is r￿OgnIsed once there is a legal or ￿nstru￿NIe obligation lo that expenditure, il is
probable settlement is required and the amount can bg measured reliably. All costs are allocated to
the applicable expendf(ure heading that aggregate similar costs to that category. Where costs cannot
be directty attribLrted to particular headings they have been allocated on a basis consistent with the
use of resources, with ￿ntrOl staff costs allocated on the basis of lime spent, and depreciation
charges allocalod on Ihf portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Charitable actlvldes
Charilablo expenditure cornprises those costs incurred by the charify in the delivery of its activities
and services for ils beneficiaries. 11 includes both costs that can be allocated directly to such activities
and those costs of an indirect nature netsssary to support them.
Governm*nt grants
Govemmenl grants are romgnised based on the accrual model and are measured al th& fair valug of
the asset received or receivable. Grants are classified as relating either to revenue or to assets.
Grants relating to revenue are recognised in income over the period in which the related c08ts are
recognised. Grants relating to asset5 are recognised over the expected useful life of the asset. Where
part of 8 grant relating to an asset is deferred, it is rgcognised as deferred income.
Taxatlon
The charity is considered to Pass the tests set out in P8rag18ph 1 Schedule 6 of the Finance Act 2010
and therefore il meets the definition of a charitable company for UK eorporalion tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of ineome or eapilal gains
re￿iVed within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or S9Ction
256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are
applied exclusively to charitable purposes.
Tangible fixed assats
Individual fixed assets costing £100.00 or more aro initialty recorded at ￿$1.
Pago11

Okehampton Community and Recreation Association
Notes to the Financial Statements for the Year Ended 30 September 2025
(continued)
Depr￿latiOn and amortlsation
Depreciation is provided on tangible fixed assets so as to write Dff Ihg cost or valuatson, less any
estimated residual value, over their expected usefvl economic lrfe as follows".
Asset Class
Depreclatlon method and rate
Straight line over the period to expiry of the
lease agreement
20,/0 straight line
Leasehold land & buildings
Fumilure & equipment
Research and d8velopment
Re$earch and development gxpendilure is wrillen off as incurred.
Stock
Stock is valued at the lower of cost and eslimaled 8elling price less costs to complete and sell, after
due regard for obsolete and slow moving stocks. Cost determined using the firs14n, first-out {FIFOI.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and othgr shgrt-lerm highly
I￿Uld investments that are readily convertible lo a known arnount of cash and ar& subject to an
in91gnrf￿anI risk of change in value.
Fund structure
Unrestricted income funds are general lunds that are available for use at the trustees discretion in
furtherance of the objectives of the charty.
Designated fund$ are unrestricted funds set aside for specific purposes at the discretion of the
trustees.
Restricted income funds are those donated for use in a particular area or for 8pecffic purposes, the
use of which is restricted lo that area or purpose.
Page 12

Okehampton Community and Recreation Associatlon
Notes to the Financial Ststgments for the Year Ended 30 September 2025
(continued)
Flnanclal Instruments
Recognition and measukpment
A financial asset or a financial liability is recognised onty when the entity becomes a party to the
conlradual provisions of the instrument.
Basic financial instruments are initialty rfjcognised at the amount re￿1vable or payable including any
related transaction costs, unless the arrangement con81ilutes a financing transaction, where il is
Tecognised al the present Value of the future payTnents discounted at a market rate of interest for
similar debt instrument.
Current assets and current liabilf(ies are subsequendy measured at the cash or other consideration
expected lo be paid or received and not discounted.
Debt instruments are subsequentty measured al amortised cost.
Finanryal assets thal are measured at cost or amortised cost are remewed for objective evidence of
impairment at the end of each reporting dale. If Ihero is obj8clive gvidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial aclwities in
which the initial gain was recognised.
2 Income from donatlons and legacles
Unrestricted
funds
General
Restricted
funds
Total
2025
Donation$
Grants
Govemmenl grants
Grants from other organisations
2,285
2,285
14,516
225
14,518
36.677
36.452
17,026
36,452
53,478
Unrestricted
funds
Genernl
Restrlcted
funds
Total
2024
Donations
Grants
Government grants
Grants from other organi5alions
1,582
1,582
8,148
8,148
24,568
34,298
24,568
9,730
24,568
Page 13

Okehampton Community and Recreation Association
Notes to th• Flnanclal Statements for the Year Ended 30 September 2025
(continued)
3 Income from charltable actlvlties
Unrestrlcted
funds
Ggneral
Total
2025
OCRA Actwilies
Facilty bookings
Other income
Pa￿l￿n Income
92.208
75,017
4,233
179,086
92,208
75.017
4,233
179,086
350,544
350,544
Unrestricted
funds
General
Total
2024
OCRA Activities
Facility bookings
Other income
Pavilion Income
Penalty refund
93,731
69,965
3,636
148,239
200
93,731
69,965
3,636
148,239
200
315.771
315,771
4 Invgstment Income
Unrestricted
funds
Gèneral
Total
202S
Bank interest
687
687
687
687
Unrestrictsd
lunds
Gengral
Total
2024
Bank interest
480
480
480
480
Pago 14

Okghampton Community and Recreation Association
Notes to the Flnancial Statements for the Year Ended 30 September 2026
(continued)
5 Expenditure on charitable activltles
Unrestrfcted
funds
General
Rg$trict•d
fvnds
Total
2025
Community Recreational AGtiwlies
Pavilion in the Park
Support costs
Staff costs
76,887
91,607
19,553
164.146
76,887
114,363
19.553
191,202
402.005
22.756
27,056
352,193
49,812
Unrestrlctsd
funds
Genaral
Restricted
funds
Total
2024
Communty Recreational Activities
Pavilion in the Park
Support costs
Stsff costs
70,831
79,301
19,895
154,968
324,995
14,0¢
29,774
84,831
109,075
19,895
170,518
384,319
15,550
59,324
6 Analysis of support costs
Support costs
Othor
support
Costs
Govgrnancg
costs
Flnance
Costs
Total
funds
Total for 2025
4,516
60
14.977
19,553
Total for 2024
3,833
60
16,002
19,895
7 Not Incomlngloutgolng resources
Net incominglloLrtgoing) resources for the year includg..
2025
2024
Depreckgtion in tangible fixed assets
26,238
27,628
Page 15

Okehampton Community and Recreation Assoclation
Notes to the Financial Statements for the Year Ended 30 September 2025
(continued)
8 Trustees remuneration and expenses
No Iruslees, nor any person8 Connected with them, havè received any remuneration from the charity
during the yeaT12024 Nil}.
No Iruslees have received any réimbursed expenses or any olhor bonfjfits from thè Charity during the
year12024 Nill.
9 Staff costs
The aggregate payroll costs were as follows:
2025
2024
Stsff costs during tha yoar were:
Wages and salaries
191,202
170,518
The monthly average number of pèrsons lincluding s8nior management l leadership team) employed
by the charty during the year was as follows:
2025
No
22
2024
The average head count of ernpbyees during the year
20
No employee re￿iVed emoluments of more than £60.000 during th8 ygar12024.' Nil)
10 Independent examln8rf$ romuneratlon
2025
2024
Other fees to examiners
Independent examingrs fees
1,500
1,400
11 Tangib19 ftxgd assots
Land and
buildings
Equlpment
Totsl
Cost
At 1 O¢tobgr 2024
Additions
681.090
52.264
10.513
733,354
10,513
At 30 September 202S
681.090
62,777
743,867
Page 16

Okehampton Community and Recreation Association
Notes to the Financlal Statements for the Year Ended 30 September 2025
(continued)
L•nd and
buildings
Equipment
Total
Depreclatlon
At 1 October 2024
Charge for the year
AI 30 September 2025
Net book value
260,203
22,756
48.794
3,482
308,997
26,238
282.959
52,276
335,235
AI 30 September 2025
AI 30 September 2024
398,131
10,501
408,632
420.887
3.470
424,357
Included within the net book value of land and buildings above is £Nil (2024 £Nil} in respect of
freehold land and buildings and £398,131 12024 - £420.8871 in respect of leaseholds.
L¢asehold Land & Buildings represents the investment of the Chartty in Pavilion in the Park which is
on land which is held on a lease from Okehamplon Town Council for 30 years from 1816113 at a
nominal rent.
12 Stock
2025
2024
stocks
3.Q68
2,629
13 Debtors
2025
2024
Prepayments
Other debtors
5,809
36,495
42,304
633
7,036
7,669
14 Cash and cash gquivalents
2025
2024
Cash on hand
Cash at bank
5,372
47,306
52.678
1,511
45.542
47,053
Page 17

Okehampton Community and Recreation Association
Notes to th8 Financlal Statsments for the Year Ended 30 Septsmber 2025
(continued
15 Creditors- amounts falling due wtthln one ygar
2025
2024
Trade creditors
Other taxation and social security
VAT repayable
Other crgdilois
Accruals
34,983
1,225
7,413
1,675
2,795
16,731
1.578
4.151
625
2,736
25.821
48.091
16 Commltsnents
Capital ¢ommllments
As at the balance she&l dale, the charty had no conlradual Commitmenls. As at the balance sheet
date, the Charty had no commitments in process.
The total amount contracted foi bul not provided in the financial statements was £Nil12024- £Nil).
17 Funds
Balance at
30
Septembor
202S
Balance at
1 October
Incomlng Resources
2024 resources
expended
Transfers
Unrestricted funds
General
General Funds
21,896
368,257
1352,1931
9,940
47,900
Designated
All weather pitch
replacement
6,000
6,000
Total unrestricted funds
27,896
388,257
352,193
9,940
53,9)0
Restricted funds
Pavilion building
All Weather Pitch
replacement
Okehamplon Unit8d
Charities
Vglerans. Foundation
Rugby posts
420,887
{22,756}
388,131
4,500
10.000
{9,9401
4,560
26,452
{26.452}
1604
604
2,000
2,000
49.812
36,452 404,691
9,940
427,991
Page 18

Okehampton Community and Recreation Association
Notes to the Financial Statements for the Year Ended 30 September 2025
(contlnued
Balance at
30
Septsmber
2025
Balance at
1 October
2024
Incomlng Resourcès
resources
xpended
Tran$fors
Total funds
455,887
404,709
1402,0051
458,591
Balance al
Balance at 1
October
2023
Incornlng
resourcos
Resources
expended
September
2024
Unre$trlctgd funds
General
General Fund$
20.910
325.981
{324,995}
21,896
D•$ignatgd
All weather pltch replacement
4.500
4.500
Total unrestricted funds
25,410
325,981
1324.9951
26,396
Restrlct8d funds
Pavilion building
All Weather Pitch replacement
Okehampton United Charities
Veterans. Foundation
Rugby posts
Wam space grant
443,643
6,000
{22.756}
420,887
6.000
15,550
115,550)
(14,000)
14,604
604
2,000
2,lJOO
7,018
{59,3241
464.247
24,568
429,491
Total fund8
489,657
350,549
1384,3191
45S,887
All Weather Pitch rePl￿ement was funds received from We$1 Devon Borough Council towards the
juvenation of the all-weather pileh at Okehamplon Collego.
Okehampton United Charities was funds received towards salary costs.
Veterans. Fund is funds received lo be used against a PToject with Pegasus outd¢￿1 Ventures to
deliver woodland therapy sessiorbs.
Rugby posts was a grant rec￿Ved from the Norman Family Trust.
Waryn space was a grant received towards running costs.
Page 19

Ok8hampton Communlty and Recreation Association
Notes to the Financial Statements for the Year Ended 30 September 2025
(continued)
18 Anatysis of net assets betweèn funds
Total funds
at30
September
202S
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
10,501
91.490
148,0911
398,131
6.560
408,632
98,050
48,091
458,591
Totsl nel assets
53,900
404.691
Total funds
at30
September
2024
Unrestrl¢ted
funds
General
Rgstrictod
funds
Tangible fixed asset8
Current assets
Current liabilrties
3,470
48,747
25,821
420,887
8,604
424,357
57,351
125.8211
455,887
Total net assets
26.396
429,491
19 Related party transactlons
There were no related paty transactions in the year12024'. Nil).
Page 20