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2023-03-31-accounts

EARL MARSHAL RECREATION GROUND TRUSTEES’ REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

REGISTERED CHARITY NUMBER 1088787

EARL MARSHAL RECREATION GROUND

CONTENTS

Page
Reference and administrative details 1
Trustees’ report 2 - 5
Independent examiner’s report 6
Statement of financial activities 7-8
Balance sheet 9
Accounting Policies 10 - 13
Notes to the financial statements 14 - 17

EARL MARSHAL RECREATION GROUND REFERENCE AND ADMINISTRATIVE DETAILS

CHARITY NO: 1088787

TRUSTEES

Sheffield City Council is the sole trustee of the charity, acting through the Cabinet of the Council

Charity Sub-Committee Members:

Cllr Ian Auckland (Chair) Cllr Zahira Naz (Deputy Chair) Cllr Douglas Johnson (Spokesperson) Cllr Richard Williams Cllr Fran Belbin

PRINCIPAL ADDRESS Sheffield City Council Parks and Countryside Centre in the Park Guildford Avenue Sheffield S2 2PL

INDEPENDENT EXAMINER

Melvin Bailey FCCA DChA for and on behalf of Rogers Spencer Chartered Accountants Newstead House Pelham Road Nottingham NG5 1AP

1

EARL MARSHAL RECREATION GROUND TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2023

The trustees present their report together with the financial statements of the charity for the year ended 31 March 2023. The financial statements comply with the charity’s trust deed, applicable law and the requirements of the Statement of Recommended Practice, ‘Accounting and Reporting by Charities’ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective on 1 January 2019 (Updated second edition – October 19).

DESCRIPTION OF CHARITY’S TRUSTS AND OBJECTS

The charity’s governing document is a scheme sealed and dated 20 April 1967.

The objects of the charity are in or towards the provision of facilities for recreation, including physical exercise or other leisure time occupation, with the object of improving the conditions of life for the inhabitants of the City and County Borough of Sheffield and the surrounding District.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Earl Marshal Recreation Ground is a charity and the sole Trustee is Sheffield City Council. The Charity Trustee Sub Committee is a standing sub-committee of the Strategy and Resources Policy Committee. It has been established to take all decisions of the Council, including but not limited to disposal of and other dealings with charitable land.

Management of the park is the responsibility of the Councils’ Parks and Countryside service. Management and administrative decisions are not decisions of the Council as Trustee, and are made by the Executive Director of Neighbourhood Services, the Director of Parks, Leisure and Libraries, or the Head of Parks and Countryside service in accordance with the Arrangements for the Delegation of Functions To Officers, under part 3 of the Council’s constitution.

PUBLIC BENEFIT

The Trustees have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. Details of how the charity has carried out its activities for the public benefit are given in the section below.

2

EARL MARSHAL RECREATION GROUND TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2023

ACTIVITIES AND ACHIEVEMENTS

Earl Marshal Recreation Ground is classified as a local community park and is largely used for informal recreational activities. The area is maintained by the City Council’s Parks & Public Realm service.

The following improvement works have been made within the park over the last year:

EVENTS

No significant events – however we have continued to see a sustained use of the park by the local community throughout the year.

PLANS FOR FUTURE PERIODS

There are plans in the next financial period for further shrub reduction works. Along with this is the completion of the ongoing Tarmac repairs to the path network.

There are plans in future periods for the rewilding of areas of the park, with the aim to increase bio-diversity.

There are plans to improve the rear of the pavilion and there are plans of installation of Cruyff pitch

FINANCIAL REVIEW AND FUNDING

Restricted Funds - Net expenditure of £1,167 (21/22: Net expenditure of £8,909). This is due to restricted funds received of £7,742 (21/22: £0) for the tarmac and playground improvement capital projects, less depreciation of £8,909 (21/22: £8,909).

Unrestricted Funds - Net income of £3,768 (21/22: £161). This income is from investments. Expenditure on charitable activities totals £22,459 (21/22: £19,336) which is funded by income from charitable activities of £750 (21/22: £300) and the rest from the Sheffield City Council revenue grant of £21,369 (21/22: £19,197).

At 31 March 2023 the charity had total funds of £454,632 (21/22: £452,031). These funds are all tied up in fixed assets.

3

EARL MARSHAL RECREATION GROUND TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2023

RESERVES POLICY

As the charity is managed and funded by the Council no specific unrestricted charity reserves are deemed to be necessary. Annual revenue expenditure is generally greater than income and the variance is born by the Council and not carried forward into the next financial year.

RISK MANAGEMENT

The charity is dependent for its day-to-day management upon Sheffield City Council. It is therefore considered expedient and cost effective for the charity to adopt the Council’s risk management policy and strategy, which it considers is a crucial part of the service planning process in highlighting key risks and how they affect the Council’s ability to deliver its service and how they will be managed. The Council has incorporated a formal approach to risk management in its day-to-day operations and has developed a toolkit to allow managers to identify risk, which would prevent them from achieving their objectives and to provide information and guidance on how these risks can be managed. The Council operates an Internal Insurance Account covering a variety of risks.

4

EARL MARSHAL RECREATION GROUND TRUSTEES’ REPORT YEAR ENDED 31 MARCH 2023

Trustees' responsibilities statement

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees 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 of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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 irregularities.

TRUSTEES

Sheffield City Council adopted a Committee system in May 2022. The current Trustees are listed on Pg 1.

Approved by the Trustees and signed on their behalf by:

Signed

Date 25/01/2024

Cllr Ian Auckland – Chair of the Charity Trustee Sub Committee .

5

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF EARL MARSHAL RECREATION GROUND

I report to the trustees on my examination of the financial statements of the charity for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

........................................

Melvin Bailey FCCA DChA for and on behalf of Rogers Spencer Chartered Accountants Newstead House Pelham Road Nottingham NG5 1AP

Dated: 25/01/2024

6

EARL MARSHAL RECREATION GROUND STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2023

Note
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Investments
9
Total
Expenditure on:
Charitable activities
4
Total
Net income/(expenditure)
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
2022/23
£
21,709
750
3,768
26,227
22,459
22,459
3,768
1,054
4,822
Restricted
2022/23
£
7,742
-
-
7,742
8,909
8,909
(1,167)
286,009
284,842
Endowment
2022/23
£
-
-
-
-
-
-
-
164,968
164,968
Total
2022/23
£
29,451
750
3,768
33,968
31,368
31,368
2,600
452,031
454,632
Total
2021/22
£
19,197
300
-
19,497
28,245
28,245
(8,748)
460,779
452,031

There are no gains and losses other than the results for the year set out above. All income and expenditure derives from continuing activites.

7

EARL MARSHAL RECREATION GROUND STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2022

Note
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Investments
9
Total
Expenditure on:
Charitable activities
4
Total
Net income/(expenditure)
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
2021/22
£
19,197
300
-
19,497
19,336
19,336
161
893
1,054
Restricted
2021/22
£
-
-
-
-
8,909
8,909
(8,909)
294,918
286,009
Endowment
2021/22
£
-
-
-
-
-
-
-
164,968
164,968
Total
2021/22
£
19,197
300
-
19,497
28,245
28,245
(8,748)
460,779
452,031
Total
2020/21
£
32,089
495
(1,871)
30,713
40,147
40,147
(9,434)
470,213
460,779

There are no gains and losses other than the results for the year set out above. All income and expenditure derives from continuing activites.

8

EARL MARSHAL RECREATION GROUND BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible fixed assets
8
Investments
9
Current assets
Debtors
10
Liabilities
Creditors falling due within one year
11
Net current assets
Net assets
Funds
Unrestricted income funds
Designated funds
14
Restricted income funds
13
Endowment funds
12
Approved by the Trustees and signed on their behalf by:
Signed
Unrestricted
2022/23
£
-
4,822
4,822
633
(633)
-
4,822
4,822
-
-
4,822
Restricted
2022/23
£
284,842
-
284,842
-
-
-
284,842
-
284,842
-
284,842
Date
Endowment
2022/23
£
-
164,968
164,968
-
-
-
164,968
-
-
164,968
164,968
25/01/2024
Total
2022/23
£
284,842
169,790
454,632
633
(633)
-
454,632
4,822
284,842
164,968
454,632
Total
2021/22
£
286,009
166,022
452,031
630
(630)
-
452,031
1,054
286,009
164,968
452,031

Cllr Ian Auckland - Chair of the Charity Trustee Sub-Committee

9

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

1. Accounting Polices

Earl Marshal Recreation Ground is a registered charity in England. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are to provide public parks and leisure walks.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective on 1 January 2019 (Updated second edition – October 19), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The principal accounting policies adopted in the preparation of the financial statements are as follows:

1.1 Fixed assets

Earl Marshal Recreation Ground is classified as a Community Asset. The trustees policy is to value Community Assets at £Nil.

Land and Buildings were carried in the accounts at deemed cost as at date of transition to SORP (FRS 102).

Other Plant and Equipment are carried at cost.

Expenditure on fixed assets is capitalised, provided that the fixed asset yields benefit to the charity and the services it provides are for a period of more than one year.

Assets have been reviewed for any impairment loss in respect of consumption of economic benefit.

10

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

1.2 Depreciation

Depreciation is provided on fixed assets at rates calculated to write off the cost of the assets over their expected useful lives as follows:

1.3 Investments

Fund balances are invested internally with Sheffield City Council. Investments are held at market value.

1.4 Fund accounting

Unrestricted funds are available for 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 of unrestricted funds that have been set aside by the trustees for specific purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

Endowment funds represent those assets which must be held permanently by the charity, principally investments. Income arising on the endowment fund can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund.

1.5 Income

Income from donations and grants, including capital grants, is included in income when it is probable that the income will be received, and is allocated to the appropriate fund.

Investment income is included when receivable.

Rental, events, and similar income is included when the event or function has taken place.

The cost of running the park is funded by Sheffield City Council. Annual revenue expenditure is generally greater than income and any variance is borne by the Council by way of a grant to the charity.

11

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

1.6 Expenditure

Expenditure is included in the Statement of Financial Activities on an accruals basis, net of any VAT, which can be recovered as Sheffield City Council is the sole trustee and therefore has special status under s33 VAT Act 1994.

The main exception to this treatment is payments for such items as gas and electricity are charged at the date of the meter reading rather than being apportioned between years. This policy is applied consistently each year.

Expenditure has been allocated to the activities to which it is directly attributable.

Cost of raising funds

The cost of generating any external funding, such as grant applications and events, is attributable to the time of Sheffield City Council officers who work on a range of projects including the charity. As such it is not possible to accurately apportion the cost of this to the charity so no charge is included in the accounts.

Charitable activities

Charitable activities are set out within the charitable deeds and represent the costs associated with the running and maintenance of the park.

Governance costs

Independent examination costs and finance officer costs are charged to the charity. The Council currently absorbs the cost of other officers’ time. This policy is kept under review.

Staff costs

The staff who work for the charity are employed by Sheffield City Council, and are subject to the terms and conditions of that organisation. The costs of such staff are recharged to the charity. Full disclosure of the relevant staff costs and numbers is provided in the notes to these financial statements.

Pensions

City Council employees may participate in the Local Government Superannuation Scheme, which provides members with defined benefits related to pay and service. The City Council makes payments for this group of employees to the South Yorkshire Pensions Authority, which administers pension arrangements on behalf of Sheffield City Council and the other local authorities in the South Yorkshire area. The City Council bears any deficit or surplus on the scheme and does not charge this to the charity.

1.7 Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

12

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2023

1.8 Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.9 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

13

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED TO 31 MARCH 2023

2. Donations and legacies 2022/23 2021/22
£ £
Unrestricted:
Sheffield City Council - revenue grant 21,369 19,036
S106 maintenance drawdown 340 -
Restricted: 21,709 19,036
Sheffield City Council -CRP 3,985 0
MHCLG (DCLG) 3,757 -
7,742
29,451
-
19,036
If expenditure is greater than income the variance is borne by Sheffield City Council and not brought forward into the
next financial year.
3. Income from charitable activities 2022/23 2021/22
Unrestricted: £ £
Fees & charges - -
Rents 750 300
750 300
4. Analysis of expenditure on charitable activities 2022/23 2021/22
Unrestricted: £ £
Employees 10,134 9,358
Grounds maintenance 1,129 1,075
Playground refurbishment and maintenance 4,087 3,747
Pavilion costs 1,880 3,722
Tree works 3,750 -
Governance costs 1,480 1,434
Restricted: 22,459 19,336
Depreciation 8,909 8,909
31,368 28,245
5. Governance costs 2022/23 2021/22
Managing and administration: £ £
Independent examination fees 633 630
Finance office costs 847 804
1,480 1,434
6. Staff costs and trustees' remuneration 2022/23 2021/22
Salaries Total
£
8,043
Total
£
7,427
Social security costs 2,091 1,931
10,134 9,358

No employee received remuneration of over £60,000 during the year (21/22 - None).

Trustees received no remuneration (21/22 - £Nil) and were not reimbursed for any of their expenses during the year.

14

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED TO 31 MARCH 2023

7. Staff numbers
The average number of employees during the year was
8. Fixed assets
Cost
At 1 April 2022
Additions
Transfers
At 31 March 2023
Accumulated depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
2022/23
Number
1
At cost
Assets under
construction
Land and
buildings
£
£
-
391,476
7,742
-
(7,742)
7,742
-
399,218
-
105,467
-
8,909
-
114,376
-
284,842
-
286,009
2021/22
Number
1
Total

£
391,476
7,742
-
399,218
105,467
8,909
114,376
284,842
286,009

All land and buildings are included at deemed cost as permitted on transition to SORP (FRS102) based on a valuation carried out in 2012/13 by the Asset Partnership Service team of Kier who are MRICS qualified.

9. Investments
At market value
At 1 April 2022
Interest received
Draw downs
At 31 March 2023
2022/23
£
166,022
3,768
-
169,790

The charity funds are invested in Sheffield City Council's Consolidated Loan Funds and treated as permanent endowment funds. Interest can be used for unrestricted purposes. Market value is the same as historical cost.

10. Debtors
Amounts due from Sheffield City Council
Public Health funding receivable
11. Creditors: amounts falling due within one year
Independent examination fees
2022/23
£
633
-
633
2022/23
£
633
2021/22
£
630
-
630
2021/22
£
630

15

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED TO 31 MARCH 2023

12. Endowment funds
Balance at 1 April 2022 and at 31 March 2023
£
164,968

The Charity funds are invested in Sheffield City Council's Consolidated Loan Funds. The original investment balances are held as endowment funds. Interest earned can be used for unrestricted purposes but is designated for one-off projects rather than ongoing running costs.

Endowment - prior year
Balance at 1 April 2021 and at 31 March 2022
13. Restricted funds
Balance at 1 April 2022
Expenditure
Income
Balance at 31 March 2023
Restricted funds - prior year
Balance at 1 April 2021
Expenditure
Income
Balance at 31 March 2022
14. Unrestricted funds
Balance at 1 April 2022
Income
Expenditure
Transfer
Balance at 31 March 2023
£
164,968
Land and
buildings
Total
£
£
286,009
286,009
(8,909) (8,909)
7,742
7,742
284,842
284,842
Land and
buildings
Total
£
£
294,918
294,918
(8,909) (8,909)
-
-
286,009
286,009
General Funds
Designated
Funds
Total
£
£
£
-
1,054
1,054
26,227
3,768
29,995
(22,459)
-
(22,459)
(3,768)
(3,768)
-
4,822
4,822

Designated funds represent accumulated interest on the endowment funds. The trustees have set this money aside for one-off projects in the future, rather than for ongoing running costs.

Unrestricted funds - prior year
Balance at 1 April 2021
Income
Expenditure
Transfer
Balance at 31 March 2022
General Funds
Designated
Funds
Total
£
£
£
-
893
893
19,497
-
19,497
(19,336)
-
(19,336)
(161)
161
-
-
1,054
1,054

16

EARL MARSHAL RECREATION GROUND NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED TO 31 MARCH 2023

15. Analysis of net assets between funds
Fixed asset investments
Current assets
Creditors due within one year
Analysis of net assets between funds - prior year
Fixed asset investments
Current assets
Creditors due within one year
Unrestricted
funds
Restricted
funds
Endowment
Total funds
£
£
£
£
4,822
284,842
164,968
454,632
633
-
-
633
(633)
-
-
(633)
4,822
284,842
164,968
454,632
Unrestricted
funds
Restricted
funds
Endowment
Total funds
£
£
£
£
1,054
286,009
164,968
452,031
630
-
-
630
(630)
-
-
(630)
1,054
286,009
164,968
452,031

16. Ultimate controlling party

The ultimate controlling party is the sole trustee, Sheffield City Council.

17. Related parties

The charity has a very close relationship with Sheffield City Council who is the sole trustee and provides the balance of funding not provided elsewhere on an annual basis, to enable the charity to carry out its charitable objectives.

The amount of funding provided by Sheffield City Council during the year is £25,354 (21/22: £19,036). At the year end £633 was owed by Sheffield City Council (21/22: £630).

17