Pawlett Sports and Playing Field Association 1997
Annual Report and
Unaudited Financial Statement
for the Year Ended 31 st March 2024
Registered Charity Number . 1069562
Book Keeping Services
2 Limes Close
Williton
Somerset
TA4 4SU

Pawl8tt Sports and Playing Field Association 1997
Contents of the Financial Statements
for the Year Ended 31st March 2024
Page
Reference and administrative information
Report of trustees
Statement of Irustees, responsibilities
Independent examiner's report
Income and expenditure account
Statement of financial activities
Balance Sheet
Notes to the financial statements
9-15

Pawlett Sports and Playlng Fleld Assoclation 1997
Reference and Admlnistratlve Informatlon
for the Year Ended 31st March 2024
NAME:
Pawlett Sports and Playing Field Association 1997
REGISTERED CHARrrY NUMBER:
1069562
Entered in the Central Register of Charities on 14 May 1998
LEGAL FORM:
Unincorporated charitable association
ADDRESS:
Pawlett Pavilion
Gaunts Road
Pawlett
Bridgwater
Sotnerset
TA6 4SB
BANKERS:
Barclays Bank PLC
46 North Slreet
Taunlon
Somerset
TA1 1LZ
OFFICERS:
Chairman:
Treasurer:
Secretary:
J Thorne
Mrs T Heap
Mrs S Hurst
TRUSTEES
NBurt
B Webb
T Wiseall
PRESIDENT
M Wiseall
INDEPENDENT EXAMINER:
Kim Godfrey
Book Keeping Services
2 Limes Close
Williton
TA4 4SU
OBJECTS:
The objects of the Association shall be to provide for the
inhabitants of the parish of Pawlett and the neighbourhood
in the interests of social welfare facilities for the recreation
and leisure-time occupation, with the object of
improving the conditions of life for the said inhabitants.
Page 1

Pawlett Sports and Playing Field Association 1997
Trustees, Report
for the Year Ended 31 st March 2024
The Trustees are pleased to present their report and financial statement for the year ended 3181 March
2024.
The financial statements comply with current statutory requirements of the Constitution and the Statement
of Recommended Practise {2005) - Accounting and Reporting Charities.
LE
AL
TAT
Reference and administrative information set out on page 1 forms part of this report.
The Trustees, Managetnent Committee, and other key personnel of the Association during the year were as
follows:
Chairman (Trustee)
Secretary
Treasurer (non-Trustee)
J Thorne
Mrs S Hurst
Mrs T Heap
Other Trustees:
NBurt
B Webb
T Wiseall
STRUCTURE, GOVERNANCE AND MANAGEMENT
Pawlett Sports and Playing Field Association 1997 is registered with the Charity Commission number
1069562 and is governed by its constitution which was set up in 1997.
RE
ITmE￿rAND APP
IfrTfMENT
MANA
EMEN
The Annual General Meeting shall elect such Honorary Officers of the Club (including a Treasurer and
Secretary) as it may from time to time determine and such Honorary Officers shall be ex-officio members of
the Committee and any of the Sub Committee appointed by the Committee.
Tl
Most Truslees are already familiar with the practical work of the Charity.
New Trustees are briefed on their legal obligations under charity law, and the Constitution and the decision-
making process, the business plan and recent financial performance of the Charity.
ANI
The Association is managed by an Executive Committee of members who were elected at the Annual
General Meeting. All Members of the Committee shall retire annually but shall be eligible to be appointed or
co-opted to be appointed or co-opted again.
The Committee shall have the power to appoint such Sub-committees as it may from time to time decide
any may determine their powers and terms of reference.
The Trustees have the power to appoint staff in order to delegate the day to day running of the Charity.
ATED PAR
There were no Related Party transactions during the year.
Page 2

Pawlett Sports and Playing Field Association 1997
Trustees, Report
for the Year Ended 31 st March 2024
MANA
EMENT
The Trustees examine the major risks that the association faces each financial year when preparing and
updating the strategic plan. The Association has developed systems to monitor and control these risks to
mitigate any impacl that they may have on the Association in the future.
The Trustees do not believe the Association is subject to any substantlal risk beyond th6 liabilities disclosed
in the Financial Statements. Insurance policies are in place to protect the AspJociation.
HIEVE
The charity's objectives have been achieved by its activities over the past year.
Pawlett Sports and Playing Field Association 1997 is a valued part of the local community.
The charity has improved its running during the year.
FINAN
IAL REVIEW
The Accounts represent the bNenty-first full year of the Pavilion operation.
All monies raised by the Association are to be applied to further the objects of the Association and for no
other purpose.
The Honorary Treasurer keeps proper accounts of the finance of the Associalion.
RE
RVE
ND
NV
TMENT P
Ll
The Balance Sheet shows the fund available 10 the Association, Unrestricted funds amounting to £NIL.
The committee has determined thal the appropriate level of free reserves which are not invested in fixed
assets should be to maintain suff icient cash flow for known commitments.
The Association needs resenies to meet its future commitments known and unknown. There will, at all
limes, be an available reserve of £10,000.
The investment policy has been to choose the best deFX)Sit account available from the Association's
existing bankers, and the policy is also, to continue building up reserves by means of annual operating
surpluses.
AN
EPE
The Charity plans to continue its activities for future years.
Approved by the Board of Trustees of Pawlett Sports and Playing Field Association 1997 and
signed on its behalf by:
J Thorne
B Webb
Dated". 1bK
2olS
Page 3

Pawlett Sports and Playing Field Association 1997
Statement of Trustee's Responsibilities
for the Year Ended 31 st March 2024
The Charities Act 1993 requires the Trustees of the Charity to prepare financial statements for each
financial year which give a true and fair view of the Charity's financial activities during the year and of its
financial position at the end of the year.
In preparing the financial ststements the Trustees should follow best practice and
select suitable accounting policies and apply them consistently.
make judgements and estimates that are reasonable and prudent;
follow applicable accounting standards and the Charities SORP, disclosing and explaining any
departures in the financial statements" and
prepare the financial slalements on the going con￿rn basis unless it is inappropriate to assume that
the Charity will continue in operation.
The Trustees are responsibSe for keeping accounting records which are such as to disclose with reasonable
accuracy, the financial position of the Charity at any lime, and to enable them as Trustees to ensure that
the financial statements comply with charity law. The Trustees are also responsible for safeguarding the.
charity's assets, and hence tor taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by the Board of Trustees of Pawlett Sports and Playlng Fleld Association 1997 and
signed on its behalf by:
J Thorne
Dated:
1fv J--) 2olS
Page 4

Pawlett Sports and Playing Field Assoclation 1997
Independent Examiner's Report to the Trustees of Pawlett Sports and Playlng Fleld Association
1997
for the Year Ended 31 $t March 2024
I report on the Financial Statements of the Charity for the Year Ended 31 st March 2024, which are set out
on pages 6 to 15.
fTr
min
The Charity's Trustees are responsible for the preparation of the financial statements. The Charity's
Trustees consider that an audit is not required for the year (under Section 43(2) of the Charities Act) and
that an independent examination is needed.
It is my responsibility to:
examine the accounts (under section 43(3) (a) of the 1993 Act).
to follow the procedures laid down in the General Directions given by the Charities Commissioners
(under section 43 (&) (b) If the 1993 Act); and
to state whether particular matters have come to my attention.
ntEx
in
My examination was carried out in accordan￿ with the General Directions given by the Charities
Commissioners. An examination included a review of the accounting records kept by the Charity and a
comparison of the financial statement presented with those records. It also includes consideration of any
unusual items or disclosures in the financial slatements and seeking explanalions from you as Trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that would be
required in an audit, and consequently I do not express an audit opinion on the view given by the financial
statements.
In connection with my examination, no matter has come to my attention:
(1) which give me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordan￿ with section 41 of the 1993 Act and,
to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 1993 Act.
have not been met. or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Kim Godfrey
2 Limes Close
Williton
Somerset
TA4 4SU
Page 5

Pawlatt Sports and Playing Field Assoclatlon 1997
Member, Information
Income & Expenditure Account
for the Year Ended 31 st March 2024
Bar Sales
Less:
122,144
122,768
Opening Stock
Purchases
Closing Stock
3,229
46,300
3,294
46,991
76,054
75,712
Machines and pool table takings
Less: Rentals and licenses
3,522
3,726
(353)
362
Subscriptions
Donations, Fundraising, Room Hire
Event Costs
Pitch Hire
Lottery
2,370
3,489
(7,612)
7,303
1,740
2,280
7,356
82,352
88,506
Bank InterestlLoyalty Reward Rec'd
82,940
88,506
Less:
Wages
Rent & Rates
Insurance & LiCen￿S
Heat and light
Water
Repairs and renewals
Cleaning & Waste Disposal
Telephone
Accountancy
Legal and professional fees
Printing, Postage and Stationery
Sundry Expenses
Entertainment
Sports Channels
Bank & Card charges
Depreciation
30,849
51
3,678
12,223
1,176
32,885
2,893
1,098
930
1,885
381
113
137
4.921
3.232
7,295
22,473
827
3,415
7,135
22,259
4,481
1,013
240
1,035
7,138
198
3,474
3,008
7,340
Net Income/{deficit) for tho year
Page 6

Pawlett Sports and Playing Field Association 1997
Statement of Financial Activities
for the Year Ended 31 st March 2024
Restrfcted
Funds
Unre$tri¢ted
Fund$
Total
Funds
Total
Funds
2023
INCOMING RESOURCES
Incomlng resources from generated funds:
Voluntary income".
Donations and Grants
Activities for generating funds:
Bar Sales
Fruit Machines and pool table takings
Investment Income
Incoming resources from charttable actlvities
Other
122,144.
3.522.
588
122,144
3,522
588
122,768
3,726
Total Incoming Resources
14
17
RESOURCES EXPENDED
Cost of generating funds
Fundraising trading. cost of goods sold
and other costs
161.324
161.324
134.391
Governance costs
TOTAL RESOURCES EXPENDED
NEf(OUTGOING)ANCOMING RESOURCES
NET MOVEMENT IN FUNDS
(20,807)
(20,807)
4,605
FUNDS BROUGHT FORWARD AT
1 APRIL 2023
27
FUNDS CARRIED FORWARD AT
31 MARCH 2024
The notes on pages 9 to 15 form part of these financial ststements.
Page 7

Pawlett Sports and Playing Field Association 1997
8alance Sheet
As at 31 st March 2024
Restricted
Funds
Unrestricted
Fund8
Total
Funds
2024
Total
Funds
2023
FIXED ASSETS
Tangible assets
TOTAL FIXED ASSETS
CURRENT ASSETS
Stocks and work in progress
Debtors
Cash at bank and in hand
3,439
3,439
3,229
42
TOTAL CURREbrr ASSETS
46,005
46,005
58,618
CREDITORS AMOUNTS FALLING DUE
WITHIN ONE YEAR
27
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY:
UNRESTRICTED FUNDS
General Fund
11
37,406
37.406
43.810
RESTRICTED FUNDS
Building Funds
11
TOTAL FUNDS
27
The notes on pages 9 10 15 form part of these financial statements.
Approved by the Board of Trustees and signed on its behalf by
J Thome
Approved by the trustees on
Page 8

Pawlett Sports and Playlng Fleld Association 1997
Notes to the Flnanclal Ststement8
for the year ended 318t March 2024
ACCOUNTING POLICIES AND ESTIMATION TECHNIQUES
Basis of Preparlng the Flnancial Statements
The financial statements have been prepared in accordance with applicable accounting
standards and estimation techniques, the Statement of Recommended Practice, Accounting and
Reporting by Charities (SORP 2005), and the Charities Act 1993.
Accountlng Convention
The financial statements have been prepared under the historical cost convention.
Fund Accounting
General funds - are unrestricted funds which are available for the use at the discretion of the
Trustees in furtherance of the general objectives of the Charity and which have not been
designated for other purposes.
Designated funds - comprise unrestricted funds which have been set aside by the Trustees for
particular purposes.
Restricted funds - are funds which have to be used in accordance with specific restrictions
imposed by donors or which have been raised by the charity for particular purposes. The cost of
raising and administraling such funds are charges against the specific fund. The aim of each
restricted fund is set out in the notes to the financial statements.
Investment income and gains are allocated to the appropriate fund.
All incoming resources are included in the statement of financial activities when the charity is
entitled lo the income and the amount can be quantified with reasonable accuracy. The following
specific policies are applied to particular categories of income.
Charitable trading activities
This consists of net invoiced sales of goods, excluding value added tax.
Donations and Grants
A donation or grant to the Association is recognised as an incoming resource when all of the
following conditions have been met:
(a) the Association is legally entitled to receipt.
(b) there is reasonable assurance of receipt. and
(c) its monetary value can be measured with sufficient reliability.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Incom8
Interest is included when receivable by the charity.
All bank interest is treated as unrestricted income to the General Fund.
Membership
Subscriptions from members cover a 12 month period.
continued
Page 9

Pawlett Sports and Playing Field Association 1997
Notes to the Financial Statsments
for the year ended 31 st March 2024
1. ACCOUNTING POUCIES AND ESTIMATION TECHNIQUES
(continued)
Resources Expended are accounted for on an accruals basis and have been classified under
headings that aggregate all costs related to that calegory.
Costs of generating funds comprise the costs associated with attracting voluntary income and
the costs of trading for fundraising purposes.
Charitable expendilure comprises those costs incurred by the Charity in the delivery of its
activities and seprfices for its beneficiaries. It included both costs that can be allocated directly to
such activities and those costs of an indirect nature necessary to support them.
Governan￿ costs include those costs associated with meeting the constitutional statutory
requirements of the Charity and include the audit fee and costs linked to the strategic ot the
Charily.
All costs are allocated between the expenditure categories of the Statement of Financial
Activities on a basis designed to reflect the use of the resource. Costs relating to a particular
activity are allocated directly, others are apportioned on an appropriate basis.
Tangible Fixed Assets
These are capitalised if Ihey can be used for more than one year, and cost at least £500.00.
They are valued at cost, or if gifted, at the value to the Charily on receipt.
DepTeciation is provided at the following annual rates in order to write off each asset of its
estimaled useful life:
Clubhouse and Buildings
Car Park and Equipment
Fixtures and Fittings
2.50/0 on cost
2.50/0 on cost
15.OOQ/o reducing balance method
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowances for
obsolete and slow moving items.
Operation Leases
Rental payable under operating leases are charges to the Statement of Financial Activities as
incurred over the term of the lease.
continued
Page 10

Pawlett Sport8 and Playing Field Association 1997
Notes to the Flnanclal Statements
for the year ended 31 st March 2024
DONATIONS AND GRANTS
Restricted
Funds
Unresliicled
Funds
Total
Fund$
2024
Total
Funds
2023
Grants
INCOMING RESOURCES FROM ACTIVITIES
TO FURTHER THE CHARITY'S OBJECTS
Restricted
FUTMJS
Unrestricted
Funds
Total
Funds
2024
Total
Funds
2023
Lottery
Subscriptions
Donations, Fundraising & Room Hire
Pitch Hire
1,101
2,370
3,489
1.101
2.370
3,489
1,740
2,280
14,263
14,263
11,376
continued......
Page 11

Pawlett Sport8 and Playing Field Association 1997
Notes to the Financial Statements
for the year ended 31 st March 2024
TOTAL RESOURCES EXPENDEDB8818of
Frult
Total
Bar Machines Other Govemance Funds
Total
Funds
2023
Allo¢atlon
Cost dlrectly allocated to activities
Purchases
Rentals and liCen￿S
Staff costs
Accountancy
Entertainment
Sports Channel
Event Costs
Direct
Direct
Direct
Direct
Direct
Direct
Direct
46.090
3,875
30,849
930
137
4,921
7,612
46,090
3,875
30,849
930
137
4,921
7.612
46,991
3,364
22,473
240
198
3,474
Support costs allocated to activities
Flates and water
Insurance and LiCen￿S
Heat and Light
Repairs and Renewals
Cleaning and Waste Disposal
Telephone
Advertising
Legal and Professional
Printing, post and stalionery
Sundry expenses
Depreciation
Bank Charges
Direct
Direct
Direct
Direcl
Direct
Direct
Direct
Direct
Direct
Direct
Direct
DiTect
1.227
3,678
12.223
32,885
2.893
1,098
1,227
3.678
12,223
32.885
2.893
1,098
827
3.415
7,135
22.259
4.481
1.013
1,885
381
113
7,295
3.232
1,885
381
113
7,295
3.232
1,035
7,138
7,340
3.008
Other resources expended
Donations
Direct
Total Resources Expended
161,324
0 161,324
134,391
continued......
Page 12

Pawlett Sports and Playing Field Association 1997
Notes to the Financlal Ststements
for the year ended 31 st March 2024
STAFF COSTS
31.03.24
31.03.2023
Wages and salaries (excluding resources in kind)
Social Security costs
30,849
22,473
The average monthly number of employees during the year was as
follows:
Charitable Activities
Governance
There was no Trustees remuneration in either 2024 or 2023
6 TANGIBLE FIXED ASSETS
club1￿u88
and Bulldlngs
Car Park and
Equipment
Flxture8
and Flttlngs
Totals
COST:
At 1 April 2023
247
72
11
At 31 March 2024
247
72
11
DEPRECIATION:
At 1 April 2023
Charge for year
130,011
20,891
16.211
167,203
At 31 March 2024
NET BOOK VALUE:
At 31 March 2024
111,441
17,992
595
130,028
At 31 March 2023
117,632
18,991
700
137,323
Car Park and Play Equipment -
This project was wholly funded by an award from Wyvern
Waste Environmental Trust.
Clubhouse and Buildings -
The tolal expenditure of £247.643 for the building and £12,464
for part of the fixtures and fittings was funded by external
award and from the Associations own resources.
STOCKS
31.03.24
3,439
31.03.23
3,229
Finished goods and goods for resale
Page13

Pawlett Sports and Playing Field Associatlon 1997
Notes to the Financial Statements
for tho year ended 31st March 2024
8 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.24
31.03.23
Other Debtors
9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.24
31.03.23
Trade creditors
Taxation and social security costs
Accruals and deferred income
4,379
4,320
865
7,407
Other creditors
10 RELATED PARTY DISCLOSURES
No transactions with Twstees other than in the nomal course of operating.
11 MOVEMENTS IN FUNDS
At
In￿ming
Resources
Outgolng
At
01.04.23
Transfer 31.03.24
Onc. Gains)
Unrestricted Funds:
General Funds
21
14
17
24
Total Unrestricted Funds
14
17
24
Restricted Funds
Clubhouse. Buildings etc
Total Restricted Funds
Total Funds
192,878
140,517
161.324
172,071
Unrestricted Funds:
The General Fund represents the free funds of the Charity which are nol designated for particular purposes.
this includes all incoming resources from bar sale, fruit machine sales and membership fees.
Restricted Funds:
The restricted funds represent funds allocated for the Clubhouse and Buildings and other designated
projects.
Page 14

Pawlett Sports and Playing Field Association 1997
Notes to the Financial Statements
for the year ended 31st Mareh 2024
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
General Deslgnated
Fund
Fund
Restrlcted
Fund
31.0324
31.03.23
Tangible Fixed Assets
Stocks
Deblors
Cash at Bank and in hand
Creditors
130,028
3,439
130,028
3,439
144,663
3.229
42,566
42,566
55,389
13 ULTIMATE CONTROLLING PARTY
The Charity was controlled Ihroughout Ihe currenl and previous periods by its Trustees.
Page 15