PawLett Sports and Playing FieLd Association 1997
Annual Report and
Unaudited Financial Statement
forthe Year Ended 31" March 2025
Registered Charity Number: 1069562
Book Keepingservices
75 Warren Bay Holiday Willage
Watchet
Somerset
TA23 OJR

Pawlett Sports and Playing Fleld Association 1997
Contents of the Flnanclal Statements
for the Year Ended 31st March 2025
Page
Reference and administratlve information
Report oftrustees
Statement of trustees. responsibilities
Independent examlner's report
Income and expenditure account
Statement of financial activities
Balance Sheet
Notes to the financial statements
9-15

Pawlett Sports and Playing Field Association 1997
Reference and Administrative Information
forthe Year Ended 31st March 2025
NAME:
Pawlett Sports and Playing Field Association 1997
REGISTERED CHARITY 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
Somerset
TA64SB
BANKERS:
BarcLays Bank PLC
46 North Street
Taunton
Somerset
TA11LZ
OFFICERS:
Chairman:
Treasurer-
Secretary:
J Thorne
MrsTHeap
Mrss Hurst
TRUSTEES
NBurt
B Webb
Twiseall
PRESIDENT
M Wiseall
INDEPENDENT EXAMINER:
Kim Godfrey
Book Keepingservices
75 Warren Bay Holiday Village
Watchet
TA23 OJR
OBJECTS:
The objects of the Association shall beto provide forthe
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 31st March 2025
The Trustees are pleased to present their report and financlal statement forthe year ended 31" March 2025.
The financial statements complywith current statutory requirements of the Constitution and the Statement of
Recommended Practise (20051-Accounting and Reporting Charities.
Reference and administratlve Information set out on page 1 forms part of this report.
COM
The Trustees. Management Committee, and other key personnel of the Association duringthe yearwere as
foLIows:
Chairman ￿ruStee)
Secretary
Treasurer {non-Trusteel
J Thorne
Mrs S Hurst
MrsT Heap
OtherTrustees:
NBurt
B Webb
Twiseall
srRUCTURE, GOVERNANCE AND MANAGEMENT
VERNIN
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.
EN
NDAPP
INTMENT
AGEMENT
The Annual General Meeting shall elect such Honorary Officers of the Club lincluding a Treasurerand
Secretary) as it mayfrom time to time determine and such Honorary Officers shall be ex-officio members of the
Committee and any of the Sub Committee appointed bythe Committee.
TR
EE IND
TRAINING
MostTrustees are alreadyfamiliarwith the practicalwork ofthe 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
ATI
The Association is managed by an Executive Committee of members who were elected atthe 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 havethe powerto appoint such Sub-committees as it mayfrom time to time decide any
may determine their power5 and terms of reference.
The Trustees have the powerto appoint staff in orderto delegate the dayto day running of the Charity.
RELATED PARTIE
There were no Related Patytransactions duringthe year.
Page 2

Pawl8tt Sports and Piaylng Field Association 1997
"Trustees, Report
for the Year Ended 31st March 2025
KMAN
The Trustees examine the major risks thatthe association faces each fin8ncial yearwhen preparing and
updatingthe strategic plan. The Association has developed systems to monitor and controlthese risks to
mitigate any impact thatthey may have on the Association in the future.
The Trustees do not believe the Association is subject to any substantial risk beyond the liabilities disclosed In
the Financial Statements. Insurance policies are in placeto protect the Association.
AN
The charity's objectives have been achieved by its activities overthe past year.
PawLett Sports and Playing Field Association 1997 is a valued part of the local community.
The chartty has improved its running during the year.
AN
REVI
The Accounts representthe twenty-second fullyear of the Pavilion operation.
Ll
ALI monies raised bythe Association are to be applied to furtherthe objects of the Association and for no other
purpose.
The HonoraryTreasurer keeps proper accounts of the finance of the Association.
RVE
DINV
MENT P
CIES
The Balance Sheet shows the fund available to the Association, Unrestricted funds amountingto £NIL.
The committee has determined that the appropriate level of free reserves which are not invested in fixed assets
should be to maintain sufficient cash flowfor known commitments.
The Association needs reserves to meet its future commitments known and unknown. There will. at all times,
be an available reseNe of £10.000.
The investment policy has been to choose the best depostt account available from the Association's existing
bankers, and the policy is also. to continue building up reserves by means of annual operating surpLuses.
PLAN
Rl
The Charity plansto continue its activities forfuture 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: 27 tk 102S.
Page 3

Pawlett Sports and Playlng Field Association 1997
Statement of Trustee's Responsibilities
for the Year Ended 31" March 2025
The Charities Act 1993 requires the Trustees of the Charrtyto prepare financial statementsfor each financial
year which give a true and fairview of the Charity'sfinancial activitles during the year and of itsfinancial
position atthe end of the year.
In preparingthe financial statements the Trustees should follow best practice and
select suitable accounting policies and applythem consistently.
make judgements and estimates that are reasonable and prudent.
follow applicable accounting Standards and the Chartties SORP, disclosing and explaining any
departures in the financial statements" and
prepare the financial statements on the going concern basis unless it is inappropriate to assume thatthe
Charitywill continue in operation.
The Trustees are responsible for keeping accounting records which are such as to disclosewith reasonable
accuracy, the financial position of the Charity at anytime. and to enable them as Trustees to ensure that the
financial statements complywith charity law. The Trustees are also responsible for safeguarding the charity's
assets. and hence fortaking reasonable steps forthe prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees of Pawlett Sports and Playing Field Association 1997 and signed on Its
behalf by:
JThorne
Dated: 21¥k 2o2S .
Page 4

Pawlett Sports and Playing Field Assoclation 1997
Independent Examlner's Report to the Trustees of Pawiett Sports and Playing Field Association 1997
for the Year Ended 31" March 2025
I report on the Financialstatements of the Charityforthe Year Ended 31" March 2025, which are set out on
pages 6 to 15.
tlv
tl
The Charity's Trustees are responsible forthe preparation ofthe financial statements. The Charity's Trustees
considerthat an audit is not required forthe year (undersection 43(21 of the Charities Act) and that an
independent examination is needed.
It is my responsibiLity to:
examine the accounts (under section 43{31 {a) of the 1993 Act);
tofollowthe procedures laid down in the General Directions given bythe Charities Commissioners
(under section 43 {&} {b} ifthe 1993 Act). and
to state whether particular matters have come to my attention.
Ba51
nde
ndent E
ner's R
My examination was carried out in accordance wÉth the General Directions given bythe Charities
Commissioners. An examination included a review of the accounting records kept bythe 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 statements and seeking explanations from you as Trustees
concerning any such matters. The procedures undertaken do not provide allthe evidence that would be
required in an audit, and consequently I do not express an audit opinion on the viewgiven bythe financial
statements.
In connection with my examination, no matter has come to my attention:
111 which give me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 41 of the 1993Act and.
to prepare accounts which accord with the accounting records and compLywith the accounting
requirements of the 1993 Act.
have not been met. or
{2) to which, in my opinion. attention should be drawn in orderto enable a proper understanding of the
accounts to be reached.
Kim Godfrey
75 Warren Bay Holiday WIlLage
Watchet
Somerset
TA23 OJR
Page 5

Pawlett Sports and Playing Field Association 1997
Member, Information
Income & Expenditure Account
forthe Year Ended 31" March 2025
Bar Sales
Less:
135,895
122,144
Opening Stock
Purchases
Closing Stock
3,439
52.696
3.229
46,300
83,470
76.054
M8chines and pooltable takings
Less: Rentals and licenses
1,111
3,522
875
1353)
Subscriptions
Donations, Fundraising, Room Hire
Event Costs
Donated services/facilities
Pitch Hire
Lottery
2,512
3,156
13.8581
675
10.191
306
97,455
627
98.082
2,370
3,489
{7,6121
7,303
82.352
Bank InteresULoyalty Reward Rec'd
82,940
Less:
Wages
Rent & Rates
Insurance & Licences
Heat and light
Water
Repairs and renewals
Cleaning &Waste Disposal
Telephone
Accountancy
Legal and profe5sionaLfees
Printing. Postage and Stationery
Sundry Expenses
Entertainment
Charitable actiVlty- faciLity provision
Sports Channels
Bank & Card charges
Depreclation
39.716
30.849
51
3.678
12.223
1.176
32.885
2.893
1.098
930
1.885
381
113
137
3.997
8,986
1,265
17.129
3,994
1.870
1.919
1,375
442
323
675
4,697
3,428
7,400
4.921
3.232
7.295
Net Incomel(defi¢it) for the year
Page 6

Pawlett Sports and Playing Field Association 1997
Statement of Financial Activltles
forthe Year Ended 31st March 2025
Restrlct¢d
Funds
Unrestri¢tèd
Funds
Total
Funds
2025
Totsl
Funds
2024
Note
INCOMING RESOURCES
In¢oming resources from generated funds:
Voluntary income:
Donations and Grants
Activities for generatingfunds-
Bar Sales
Fruit Machines and pool table takings
Investrnent Income
Incoming resources from charitable activities
Other
135.895
1,111
627
135,895
1.111
627
122,144
3,522
588
Total In¢orning Resources
RESOURCES EXPENDED
Cost of generating funds
Fundraisingtrading. cost of goods sold
and other costs
154.607
154,607
161,324
Governance costs
TOTAL RESOURCES EXPENDED
NET (OUTGOING)IINCOMING RESOURCES
NET MOVEMENTIN FUNDS
866
866
{20.807)
FUNDS BROUGHT FORWARD AT
1 APRIL 2024
FUNDS CARRIED FORWARDAT
31 MARCH 2025
The notes on pages 9t0 15 form partofth8sefinanoial ststements.
Page 7

Pawlett Sports and Playing Field Asgoclatlon 1997
Balance Sheet
A8 at 31st March 2025
Restricted
Funds
Unr8strlcted
Funds
Tot81
Funds
2025
Totsl
Funds
2024
Note
FIXED ASSETS
Tangible assets
TOTAL FIXED ASSETS
CURRENT ASSETS
Stocks and work In progress
Debtors
Cash 8t bankand in hand
3.710
3,710
3,439
TOTAL CURRENT ASSErs
55.596
55.596
46,005
CREDITORS AMOUNTS FALLING DUE
WITHIN ONE YEAR
NET CURRENT ASSETS{UABILITIES)
TOTAL ASSETS LESS CURRE1￿ LIABILITIES
NET ASSETS
FUNDS OFTHE CHARITY:
UNRESTRICTED FUNDS
General Fund
11
44.336
44.336
37,306
RESTRICTED FUNDS
Building Funds
TOTAL FUNDS
The not8s on pages 9t0 15form partofthesefinancial statement5.
Approved by the Board of Trustees and signed on its behalf by
J Thorne
Webb
Approved bythetrustees on
Page 8

Pawlett Sports and Playing Fleld Association 1997
Notes to the Financial Statements
forthe yearended 31st March 2025
AccouTrifiNG POLICIES AND EsfiMATION TECHNIQUES
Basis of Preparingthe Financial 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 ISORP 20051, and the Charities Act 1993.
Accounting Convention
The financial statements have been prepared underthe historical cost convention.
Fund Accountlng
GeneraLfunds- are unrestricted funds which are available forthe use atthe discretion of the
Trustees Infurtherance of the general objecttves of the Charity and which have not been designated
for other purposes.
Designated funds- comprise unrestricted funds which h8ve been set aside bythe Trustees for
particular purposes.
Restricted funds-are funds which have to be used in accordance with specific restrictions
imposed by donors orwhich have been raised bythe charityfor particular purposes. The cost of
raising and administrating such funds are chaoes 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.
Inc
ALI incoming resources are included in the statement of financial activities when the charity is
entitled tothe income and the amount can be quantified with reasonable accuracy. The following
specific policies are applied to particular categories of income.
rces
Charitable trading activities
This consists of net invoiGed sales of goods, excludingvalue added tax.
Donations and Grant5
Adonation or grant to the Association is recognised as an incoming resource when all of the
following condition5 have been met:
lal the Association is legally entitled to receipt;
Ib) there is reasonable assurance of receipt" and
(c) its monetaryvalue can be measured with sufficient reliability.
Volunteer Help
Thevalue of any voluntary help received is not included In the accounts.
Investment Income
Interest is Included when receivab18 bythe charity.
All bank interest is treated as unrestricted income to the General Fund.
Membershlp
Subscriptionsfrom members cover a 12 month period.
continued
Page 9

Pawlett Sports and Playing Fleld Assoclation 1997
Notes to the Financial Statements
forthe year ended 31st March 2025
1 ACCOUNTING POLICIESAND ESTIMATION TECHNIQUES
(continued)
rce
Resources Expended are accounted for on an accruals basis and have been classified under
headings that aggregate all costs related to that category.
Costs of generating funds comprise the costs associated with 8ttracting voluntary income and the
costs of tradingforfundraislng purposes.
Charitable expenditure comprisesthose costs incurred bythe Charity in the delivery of its activitles
and services for its beneficiaries. It included both costs that can be allocated directly to such
activities and those costs of an indirect nature necessaryto supportthem.
Governance costs include those costs associated with meeting the constitutional statutory
requirements ofthe Charity 2nd include the auditfee and costs linked tothe strategic ofthe Charity.
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 they can be used for more than one year. and cost at least £500.00. Theyare
valued at cost. or if gifted. at the value to the Charity on receipt.
Depreciation is provided atthefollowingannual rates in ordertowrite off each asset of its e5tirnated
useful life:
Clubhouse and Buildings
Car Park and Equipment
Fixtures and Fittings
2.5% on cost
2.596 on cost
15.00% 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 overthe term of the lease.
continued .
Page 10

Pawlett Sports and Playing Field Assoclatlon 1997
Notes to the Finan¢lal Ststements
forthe year ended 31st March 2025
DONATIONS AND GRANTS
Restrictèd
Funds
Unr8Stri¢ted
Fund8
Totsi
Futids
2025
Totsi
Funds
2024
Grants
INCOMING RESOURCES FROM ACTIVITIES
TO FURTHER THE CHARITY'S OBJECTS
Re*ricted
Funds
un￿strICted
Funds
Total
Funds
2025
Total
Funds
2024
Lottery
Subscriptions
Donations. Fundraising & Room Hire
Donations of facilities
Pitch Hire
1,306
2,512
3.156
675
191
17,840
1.306
2.512
3.156
675
1.101
2,370
3,489
30
14.263
17,840
The charity provided free use ot its tacilities duringthe yearto local organisations on 10 occasions.
The estimated commercialvalue of this support amounted to £675. The trustees considerthis an
important part of the charity's contribution tothe local community.
continued......
Page11

Pawlett Sports and Playing Fleld Assoolatlon 1997
Notes to the Financial Statements
for the year ended 31st March 2025
TOTAL RESOURCES EXPENDED
Basis of
Allocatlon
Frult
Ma¢hlnes Other
Total
Governance F4mds
2025
Total
Funds
2024
Bar
Cost directlyauocated to activities
Purchases
Rentals and licences
Staff cost8
Accountancy
Entertainment
Sportschannel
Event Costs
Direct
Direct
Direct
Direct
Direct
Direct
Direct
52,425
1,108
39.716
1.919
52,425
1,108
39,716
1,919
46.090
3.875
30.849
930
137
4.921
7,612
4,697
3.858
4.697
3,858
Support ¢ost$ aUo¢ated to a¢tivitle$
Rates and water
Insurance and Licences
He8t8nd Light
Repairs and Renewals
Cleaningand Waste Disposal
Telephone
Advertising
Legal and Professional
Printing. post and ststionery
Sundryexpenses
Charitable a¢tivity-facility provision
Depreciation
Bankcharges
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
Direct
1.265
3.997
8.986
17.129
3,994
1.870
1.265
3.997
8,986
17.129
3,994
1.870
1,227
3.678
12.223
32,885
2.893
1.098
1.375
442
323
675
7.400
3.428
1,375
442
323
675
7,400
3.428
1,885
381
113
7.295
3.232
Other re$ource$ expended
Donations
Direct
Total Resources Expended
154.607
154.607 161.324
continued......
Pag812

Pawlett Sports and Piaylng Field Associatlon 1997
Notes to the Financial Statements
forthe year ended 31st March 2025
5 STAFF COSTS
31.03.25
31.03.2024
Wages and salaries (excluding resources in klnd}
Socialsecurltycosts
39,716
30.849
The average monthly numberof employees duringtheyearwas as
follows:
Charitable Activities
Governance
There was no Trustees remuner8tion in either 2025 or 2024
TANGIBLE FIXED ASSETS
CLubhou5e
and BuiidiTrg8
Car Park and
Èquipment
Fixtures
and ￿ttIngS
Totals
COST:
At 1 April 2024
Additions
247.643
39,972
16.911
304,526
Al 31 March 2025
DEPRECIATION:
At 1 April 2024
Charge foryear
136.202
21,980
16.316
174.498
At 31 March 2025
NET BOOK VALUE:
At31 March 2025
105.250
16.993
1.189
123,432
At 31 March 2024
111,441
17,992
595
130,028
Car Parkand Play Equipment-
This projectwas whollyfunded byan award from Wyvern
Waste EnvironmentalTrust.
Clubhouse and Building8-
Thetotsl expenditure of£247,643forthe buildlngand £12.464
for part of th8 fixtures and fittings was funded by external
award and from theAssociations own resources.
STOCKS
31.03.25
3.710
31.03.24
3,439
Finished goods and goodsfor resale
Page13

Pawlett Sports and Playing Fiold Association 1997
Notes to the Flnanclal Statements
fortheyear ended 31st March 2025
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.25
31.03.24
Other Debtors
CREDITORS:AMOUNTS FALLING DUEWITHIN ONE YEAR
31.03.25
31.03.24
Trade creditors
T8X8tion and social security costs
AccruaLsand deferred income
Other creditors
5,508
5,752
4.379
4.320
10 RELATED PARTY DISCLOSURES
No transactions with Trustees other than in the normal course of operating.
11 MOVEMENTS IN FUNDS
At
Incorning
01.1x24 Re$our¢*s
Ilnc. Galnsl
Outgoing
Resoureas
At
31.03.25
Transf¢r
Unrestricted Funds:
General Funds
Total Un￿striCted Funds
Restricted Funds
Clubhouse. Buildings etc
Total Restricted Funds
Total Funds
172,071
155,473
154.607
172,937
Unrestricted Funds:
The General Fund representsthefreefunds of the Ch8ritywhich are not designatedforparticuiar purposes. this
includes all incoming r6sources f rom bar sale, fruit machine sales and membership fees.
Restricted Funds:
The restricted funds represent f unds allocated for the Clubhouse and Buildings and other designated projects.
Page14

Pawlett Sports and Piaylng Fleld A$so¢l8tlon 1997
Notes to the FinancialStstement8
ftirtheyear ended 31st March 2025
12 ANALYSIS OF NET ASSETS BEfwEEN FUNDS
General Designated R86trl¢tgd
Fund
Fund
Fund
31.03.25
31.03.24
Tangible Fixed Assets
Stocks
Debtors
Cash at Bankand in hand
Creditors
123,432
3,710
123.432
3.710
130,028
3.439
51.886
51.886
42,566
13 ULTIMATE CONTROLLING PARTY
The Charitywas controlled throughout the current and previous periods by its Trustees.
Page15