2025-03-31-accounts - The Hampton-In-Arden Recreational Trust

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HAMPTON-IN-ARDEN RECREATIONAL TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF HAMPTON-IN-ARDEN RECREATIONAL TRUST

I report to the trustees on my examination of the financial statements of Hampton-in-Arden Recreational Trust (the charity) for the year ended 31 March 2025.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 Companies Act 2006.
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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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.

Richard Horton FCCA Chartered Certified Accountant

Jerroms

Lumaneri House

Blythe Gate

Blythe Valley Park Solihull West Midlands B90 8AH

Dated: 15 October 2025

Charity registration number 1092818 (England and Wales) Company registration number 04374330 HAMPTON-IN-ARDEN RECREATIONAL TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

HAMPTON-IN-ARDEN RECREATIONAL TRUST LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr G J Hollway Ms J A Bamett Mr S Bradley Mr C Barker Secretary Ms J A Bamett Charity number (England and Wales) 1092818 Company number 04374330 Registered office 61 Meadow Drive Hampton in Arden Solihull West Midlands B92 OBD Independent examiner Jerroms Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH

HAMPTON-IN-ARDEN RECREATIONAL TRUST CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 5-10

HAMPTON-IN-ARDEN RECREATIONAL TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective l January 2019). Objectives and activities The company's object is the promotion of community participation in healthy recreation for the benefit of the inhabitants of the parish of Hampton in Arden, Solihull and the surrounding area by the provision of facilities for playing sports including, but not limited to. football, hockey and tennis. It relies on the unpaid services of its trustees to further the objects of the charity. Achievements and performance Financial review The hire of the facility and retums from the investment share portfolio generated a surplus for the year of £39,163 (2024.. £30,425). The increase of £8,738 being attributed to grants received this year in addition to the pitch lettings. Structure, governance and management Hampton in Arden Recreation Trust is a company limff(ed by guarantee and is governed by its Memorandum and Articles of Association that were adopted on incorporation on 14 February 2002. It is registered as a charity with the Charities Commission. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were= Mr G J Hollway Ms J A Barnett Mr S Bradley Mr C Barker The appointment and eligibility of persons as directors is set out in the company's Artides of Association. The George Fentham Hampton in Arden Charity and Hampton in Arden Sports Club may appoint one trustee each. The Parish Council of Hampton in Arden may appoint three trustees. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a Trmnding up. The trustees, report was approved by the Board of Trustees. Ms J A Barnett Trustee 15 October 2025

HAMPTON-IN-ARDEN RECREATIONAL TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAMPTON-IN-ARDEN RECREATIONAL TRUST I report to the trustees on my examination of the financial statements of Hampton-in-Arden Recreational Trust (the charity} for the year ended 31 March 2025. 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 the requirements of the Companies Act 2006. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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 CharitiesAct 2011. In carying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examinerfs 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- accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006. the financial statements do not accord wth those records" or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is ncrt a matter considered as part of an independent examination., or 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 financial statements in accordan with the Finanaal 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. Richard Horton FCCA Chartered Certified Accountant Jerroms Lumaneri House Blythe Gate Blythe Valley Park Solihull West Midlands B90 8AH Dated: 15 October 2025

HAMPTON-IN-ARDEN RECREATIONAL TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Unrestricted funds 2024 Notes Income from: Donations and legacies Charitable activities Investments 17,093 58,866 855 56,729 756 Total income 76,814 57,485 Expenditure on: Charitable activities 36,732 27.060 Total expenditure 36,732 27,060 Net gainsl(losses) on investments (919) Net income and movement in funds 39,163 30,425 Reconciliation of funds: Fund balances at 1 April 2024 96,898 66.473 Fund balances at 31 March 2025 136,061 96,898 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

HAMPTON-IN-ARDEN RECREATIONAL TRUST BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Investments 11 48,581 Current assets Debtors Cash at bank and in hand 12 3,097 87,934 4,538 95,739 91.031 100,277 Creditors: amounts falling due within one year 13 (3.551) (3.379) Net current assets 87,480 96,898 Total assets less curnt liabilities 136,061 96,898 The funds of the charity Unrestricted funds 14 136,061 96,898 136.061 96,898 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of finanaal statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance Yth the provisions applicable to companies subject to the small companies regime. The financial ststements were approved by the twstees on 15 October 2025 Ms J A Barnett Trustee Company registration number 04374330 (England and IPPdles)

HAMPTON-IN-ARDEN RECREATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Hampton-in-Arden Recreational Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is 61 Meadow Drive. Hampton inArden, Solihull, West Midlands, B92 OBD. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's goveming document, the Companies Act 2006, FRS 102 "The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" and the Charities SORP "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)" The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statwnent of cash flows. The financial statements are prepared in sterling. which is the nCtIOnal cuffency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to indude investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going Concem At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existen for the foreseeable future. Thus the trLStees continue to adopt the going cOnM basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discrets'on of the trustees in furtheran of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised On the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and reIpt is expected. If the amount is not known. the legacy is treated as a contingent asset.

HAMPTON-IN-ARDEN RECREATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation Can be measured reliably. Expenditure is classified by activty. The costs of each activity are made up of the total of dIrt costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributatAe to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistenl with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Fixed asset investments Fixed asset investments are initially measured at transaction pri excluding transaction Costs, and are subsequendy measured at fair value at each reporting date. Changes in fair value are recognised in net incomel(expenditure) for the year. Transaction costs are expensed as incued. 1.7 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in Current liabilities. 1.8 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, induding Creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or SeNiS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

HAMPTON-IN-ARDEN RECREATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinued) Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects (nly that period, or in the period of the revision and future periods where the revision affects both Current and future periods. Income from donations and legacies Unrestricted funds 2025 Unrestricted funds 2024 Grants 17,093 Income from charitable activities Unrestricted funds 2025 Unrestricted funds 2024 Pitch rent Pitch lettings 58,866 56,729

HAMPTON-IN-ARDEN RECREATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 855 756 Expenditure on charitable activities 2025 2024 Direct costs Pitch rent and licenses Pitch maintenance and lighting Insurance Equipment repairs Accountancy Subscriptions Legal and professional fees Sundry expenses Bank charges 670 22,390 2,915 5,252 2,357 221 2,622 296 670 19,455 2,898 1,856 1,743 199 239 36,732 27.060 Analysis by fund Unrestricted funds 36,732 27.060 Trustees None of the trustees (or any persons connected yth them) received any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60.000.

HAMPTON-IN-ARDEN RECREATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Gains and losses on investments Unrestricted Unrestricted funds funds 2025 2024 Gainslllossesl arising on= Sale of investments (919) 10 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 11 Fixed asset investments Listed investments Cost or valuation At 1 April 2024 Additions Valuation changes 49,500 (919) At 31 March 2025 48,581 Carrying amount At 31 March 2025 48.581 At 31 March 2024 12 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accrued income 691 2,406 2,425 2,113 3.097 4.538 13 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Trade creditors Accruals and deferred income 2,928 2,776 258 345 623 3,551 3,379

HAMPTON-IN-ARDEN RECREATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resources expended Gains and At 31 March losses 2025 General funds 96,898 76.814 (36,732) (919) 136,061 Previous year: At 1 April 2023 Incoming resources Resources expended Gains and At 31 March losses 2024 General funds 66,473 57,485 {27,060) 96,898 15 Related party transactions There were no disdosable related party transactions during the year (2024 - none). 10-