Registered number
IM4.35273
Charity number
10g5628
The Gratton Trust
(A company limited by guarantee)
Report and Accounts
31 March 2023

The Gratton Trust
Report and accounts
Contents
Page
Legal and Adrninlstraiive Information
Report of the Board of Trustees
Report of the Independent Examiner
Statement of FiiiaiiGial Actsvities
Balance Sheet
NotÈs fr)rming Pgrt of the financial stsl¥inents
10- 1?

The Gratton Trust
Registered number:
04435273
Legal and Administrative Information
Status
The organi82tion is a charttable company lifflited by guaranteè incorporated on 10 May 2002,
and IEgi5tered as a charity on 01 April 2003. With effect Irom 01 April 2003 the Company
took over the charitable activities previously undertaken by the Charitable Trust known as
'The Gratton Trusv (Registered Charity Number 1095628)
The Gratton Trust was established under a Memorandum of Association which established
the objects and powers of the charitable company 2nd is govemed under it's Articles of
Association. Under Ihnse Articlos, the member5 of Ilie Board ot Trustees arè electod at the
AGM to serve fur a period ot 3 years. subject to ratification at each AGM.
oard of Trustee8
A Longman
A Pletts
B Bond
B Hilchen
C Dalè
E MacDonald
G Dale
J Polak
M North
P Conway
R Solomons
S Rusgp.11
(Regigned 0611012022)
Chairperson
(Appointed 15109120221
(Appointed 07104120221
(Appointed 1510912022)
(Resigned 021061?0221
(Resigned 1510212023}
(Resi9ried 04108r2U221
Rogl$tergd Office
2-3 Siahle Court
Herriard Park
Herriard
Hampshire
RG25 2PL
Accountants
Black & White
Chartered Certified Accountsnls
2-3 Herriard Park
Herriard
Hamptshire
RG25 2PL

The Gratton Trust
Registered number."
04435273
Report of the Board of TruAtees for th• year ended 31 March 2023
The Board of Trustees present$ its report and the audited financid statements fof the year
ended 31 March 2023.
Objecttves and activitiès
The objects of the Trust are to promote, facilitate and provide fr)r the public benefit and In the
social welfare of the inhabitants of Sutton vGQtney drid Hampsnire, faeililies far the recreation
and othcr leisure liiii¢ occupallon, wth the object of improving the conditions of life of
inhabrtanls. Further. lo provide for the public benefit education of children and young peop
by means of facilities for sporting and other re¢reetional activities.
m5
The Gratton Trust aims to secure and improve good quality local facilities lo enable all sections
of the community lo participate in sport, play, Informal recreation and cultiiral aetivitias. Through
our work we ciirn to Improve the heakh. w9.11 being and quality of lif¢ of Dur community irrespective
of age or ability.
Risk Management
Tli¥ tnalor nsks to which thp charity is èxposed, a¥ ideiilified Oy ike I rustees. have been
reviewed. Risk is Monito￿ on a monthly basis and trustees are sats"sfied that controls are
sufficient for the safe and continued operation of the charty.
Publlc Ben•fit
In setting our objectives and planning our activities, the trustees give careful consideration lo
the Charity Commission's guidance on public benefit. Our work benefits people of als ages
without re$lri¢lions of any kinrf Many activitics are free al the polni or ac¢es$ to ensijre that
all grg able to porticipate iii Dur events and use our facilities.
Koy obS•ctives for the year
202212023 was a busy year for th8 charity. We play¢d host to numerous event% for the eommunity t¢
g.njoy, including a fun dog sliuw, the Queen's Platinum Jubilee Celebrations foll¢wed by our ever-popular
music festival 'Grattonbury', and our family Halloween event, all of which, once again were very well
supported by the local ¢ommunity. Regular Maintenan￿ has continued to be undertaken lo maintain
the facilities lo the high standard they currg.ntly are, major rcpoirJ were IieGe5sary 10 the tennis coijrt
fencinq following stnrm damaga, and elongside Iliis, worK was completed on our Riverside Boardwalk
project allowing an accessible route for the publiG to enjoy the River Dever to ils fullest. We initiated and
complele(J a groun0￿Ork project. allo￿n9 for the Installation of a wide set of steps allowing for ease of
aC￿S lo tt)e Gratton, and the preparation and planting of a community orchard.
Movlng forward, our single main foeug for the year ahead i¥ to fvndraise to be able lo purchase a new
lawn mower, with this in mind, the twst will look lo plan and host some new community events.
The trust crtnlinue to consider ils next migjor project, which will enhane8 the area for the youn9VI
gencralion, in ad(Jition will be exploring the potential of incorporating solar panels lo support
environm¢ntsi impact in the community.
Results
The nel oufflow gf fund? for the yetar amounieu to £11,55812022- £4,889) and the lund
balance at the end of the year stands at £272,711 (2022- Q84,2691.
Tme hnancial staloments on pages 7 to f2 give d¢tai15 of ffte resources arising in the year
and their disposition.

The Gratton Trust
Registered numbor:
04435273
Report of the Board of Trugteos for tho year ènded 31 March 2023
Responsiblllti8s of the Board of Trustees
Company law requires the Bts3r(l of TTUgtOaS to prcp8re financial blatements for each financial
year which give? a true oiid liiir vlew Of the stale of affairs of the Charitable company as al the
balance sheel dale and il's incoming resources and application of resources, including
income and expenditure, for the financial year. In preparing those financial statements, the
Board of Tnttstees should follow beal practice £irid ."
select suitable accounting poliries and then apply them ¢on8lStentty',
make judgements and estimates that are rea80nable and prudent, and
preparg the finoncial staleiiients on me goinq concern baqiq Iinlegs it 18 inappropriate lo
presume that the company will eontinue on that basis.
The Board of Trustees are responsible for keeping proper accounting ￿CordS whiph disclo9• with
reajonable <iEcuracy at anv lime the finantriAI position tsf the Charitable Goiny¢any and to
enable them to ensu￿ that the financial statements comply with the Companies Act 1985.
They are also responsible for safeguarding the a$set$ of the company and hence for taking
reasonable 81eps for the prevefttion and detection of fraud and oth8r irre9ularities.
Mombern of the Board of TTu$tsg$
Members of the Board of Trustees, who are d1￿ctOrS for the purpose of company law and
Iruslees for the purpose of charity law. who 2prvÈd durin9 the year ond up to IIIE date of this
report arp_ sèl out on pag¢ 1.
The Trust is govemed by a Board of a maximum of ￿e1ve trustees, listed on the prevsous page,
who serve a three year tp.rm and thgn are eligible to stand lui re-elethion. I rustees are appointed
for the relevant experieiibe and the breadth of contribution they can offer the charity.
All new trustees receive a briefing on their duties and obligations a8 trustees, are encouraged lo
attend relÈvant trainin9 and review Charty CviTimisslon guioance.
The bo8Td of InJ$lee$ meets twelve time8 a year for fomal meetings and on an ad hoc basis as
needed. There are no paid memb@rs of staff and all day to day runnlng of the charity is undertaken
by the Iruslee-.

The Gratton Trust
Registered number
04435273
Report of the Board of Trustees for the yaar onded 31 March 2023
In accordance wth company law, as the company's directors. we certfy that..
- so far as we are aware, there is no relevant information of whiGh th¥ Gompanys accountants
are unaware.. And
- as the directors of the company we have taken all the steps that we ought to have tskfrn
in orller to make ourselves aware of any relevant information and to establish that the
charlty's ac¢ountsnls are aware of that infomation.
Members ￿ the charitable company guarantee to contribute an amount not exeeeaing £1
each to the assets of the Charitable company in the event (rf winding up.
Thi¥ re￿rt li(a5 t)een prepared in accordance with the Statement of Recommended Practice
Accounting and Repoth"ng by Charities and in accordan￿ with the special provisions of
Part Vll of the Companies Act 1985 relallng to smal5 enlilies.
Approvea by the Board and signed on 11$ behalf by '.
Date .

CHARITY COMMISSION
FOR ENGIAND AND WALES
Independent examiner's report
on the accounts
Section A
IndepeiidETIt Examiner's Report
Report to the
truste•sldirectorsl
members of
THE GRArroN TRUST
On accounts for the year
enaed
31 MARCH 2023
Charity no.:
1095628
Company no.:
04435273
Set out on pages
7-12
Imbe
cldde thp.
RespeGtive
responsibilities of
trustees and examiner
The trustees (who are also the directors of Ihe company for the purposes of
company law) are responsible for the preparation of the accounts in
accordano with the requirements of the Companies Act 20C£ {'the 2CQG
Acr).
The charity's trustees consider that an audit is not required for this year
under Part 16 of the 2006 Act and that an ind8pondent exeminatloll Ib
needed
It is my responsibility to..
examine the accounts Linder saction 145 of the AGI,
to follow the procedures laid ¢Jown in the general Directions given by the
Charity Commission (under section 145(5)(b) of the Charities Act, and
to stale whelher particular matters have come to my attention
Basis of independent My examination was carried out in aC￿rdan￿ with general Directions given
examiner's statement by the Charity Commission. An examination includes a review of the
accounting records kept by the charity and a comparison of th8 accounts
presented willi those records. It also includos consideration of aiiy unusual
items or disciosures in the accounts, and saèking axplanations from the
trustees con￿MIng any such matters. The procedures undertaken do not
provide all the evidents that would be required in an audit and
consequeiilly no opinion is givp.n as to whether the accounts present a 'true
and fairf vi@w and the report is limited lo those matters set out in the
statement below.

Independent In connection with my examination, no fflaterial matters have come to my
examinerf$ statement attention whiGh gives me cause to believe that in, any material respect..
' accounting records were not kept in accordano with section 386 of the
Companies Act20LE", or
• the accounts do not accord with such records,. or
. the abcounts ¢Jo not comply with rolevant accountiiig iequirements under
section 396 of th6 Companies Act 2006 other than any requirement that the
accounts give a 'true and fairf view which is not a Matter consido.r8d as part
of an indcpendent exainination-. or
•the accounts have not been p￿pared in accordance with the Charities
SORP (FRS102).
I have no CX)n￿M5 and havp come across no other mdtters In connection
wrth the examination to which attention should be drawn in this report in
order to enabl8 a proper understsnding of the accounts to be reached.
Signed..
Date:
37101Q024
Name:
JONATHAN DAVID MILLS BSC (HONS) CA ACCA
ACCA, ICAS
Relevant professional
quaiification{s) or body
(if any)..
Addr@ss:
BLACK AND MITE CHARTERED eFRTIFIED ACCOUNTANTS
2-3 STABLE COURT, HERRIARD PARK, HERRIARD
HAMPSHIRE, RG25 2PL
Section B
Disclosure
Only Complete if the examiiier needs to highlight material motters of concern
(see CC32, Independent examination of charity accounts.. directions and
guidan￿ for examiners).
NIA
Give here brief details of
any items that the
examiner wishes to
disclose.

The Gratton Trust
Statement of Financial Activlties
for the year ended 31 March 2023
Unrestrictsd
Fund?
2023
Not08
Unrostrlded
Funds
2022
Incomlng resource8
Grnnts
Other Grants
19,000
19.000
Donations
26,325
26,325
Donationb received
Restricted funds (Surgery and Friends)
less.. Donations paid
2,437
795
Other
2,437
Bank interest
Pavillion hire
Sharg_ of Elaclricity
2,389
3.7no
4,175
7,875
200
3,790
4,367
8.357
Fund raising
Dog Show
Football club
Grallunbury
Halloween
Other activities
Tgnnis club donation
.445
1,940
7,758
228
30
1,485
11,986
1,790
1811
Total In¢omlng resourc98
1,250
2,959
Cost of gan•ratin9 funds
Fundraising and function costs
Other d1￿cl costs
Playground
Toidl costs of generating funds
Net Incoming resources
41,298
40,030
3.262
650
4,716
5,013
36.582

The Gratton Trust
Statement of Financial Actlvitles
for the year @nded 31 March 2023
Unrestricted
Unrg$trl¢ted
2023
2022
R980urces expended
Accountancy fees
Boardwalk
Cl&aning
Depreciation - buildings
Depreciation - equipment
Electricity
Gratton mainteridnce
InsuranTrs
Miscellaneous purchase$
Repairs and mainlgnan¢e
Watcr rates
Totsl expenditure
781
15,500
60
5,514
3.17g
745
7,500
5,514
3,081
6,721
1,943
3,008
1,799
8,273
322
39.706
3,968
7,205
152
48,140
Net Inflowl(oufflowl of fundJ51Tr the year
Total funds brought forward
(11,558)
(4,689)
284,269
Total fund$ at 31 March 2023
288,958
272,711
284.269
The statement of financial activities includes 311 gains and lo¥#es in the year. All Incoming resouress
and Iv50urces expende(t d&rivg from continuiTr9 clctivtties.

The Gratton Trust
Balance Sheet
as at 31 March 2023
Notes
2023
2022
Fixod a8Bets
Tangible assets
208,381
217,074
Current assets
Cash at bdiik anLJ in hand
64,970
64,970
67.805
67,805
Creditors: amounts falling du•
withln oiie year
1840)
(610)
Net Current assets
64,330
67,195
Net assets
272,711
284,269
Unre8tricted funds
General funds
272,690
272,690
284,248
284 248
Re•tricted funds
21
21
Total funds
272,711
284,289
The director is satisfied that the company is entitled to exemption from the requirement to obtain an
audit under $ection 477 of the Companies Act 2006.
The member has not required IhÈ efjmpany lo obtain an audit in ilLror¢Yan¢e Mth section 476 of the
Act.
The dir8clor acknowledges his responsibilities for complying with the requirements of the
Companies Act 2006 with respect to accounting records and the preparation of accountq
The ¢iccounis have been prppared in accordance with the yrovislons in Part 15 of the Companies
Act 2006 applicable lo companies S￿bloct to the small companies ￿lMe.
Director
Approvod by the board on 31 January 2U23

The Gratton Trust
Notee to the AGGounts
for the year ended 31 March 2023
1 A¢¢ountino pDIiEi•#
Basls ofpreparation
The accounts have been prepared under the historical cost ctsnvèntion and in a￿rdance wlh
FRS 102, The Financial Reporting StanrfArd applicable in the UK aiid RepuDlic ot Ireland las
applied to small ent*tr+ès by s•ction IA of the tstaii¢J¢ird).
Fund accounting
Unrestricted funds are available for use at the discretion of the truslees in furtherance of fftKth
general obj8Ctivp.s of thg charity.
Incoming rn$ources
All in¢oming resources are included in the statement of financAal activities when the charify is
enlilled lo the income and the amount oan be quaiilified ￿1h reasonable accuracy The following
SFJpcific policioe are applied to Vtjrtlcular categories of income..
Voluntary income is received by way of grants. donations and gifts and is included full in the
Slaternenl of Financial Activities when receivable. Grants. wherè ftntiti@ment is not conditiofial
on the delivery vl a specific performancè by the charity. are rccognised wlieii the Charty
becomes unconditionally entitled lo the grant
Investment ints)me is included vthen r8￿1v&ble.
Incomino rosoureo$ from tharitable Liriding a￿1vfy are accounted for wh•n oamcd.
Incoming resourcés from grants. where related performance and spècific deliverables, arè
account&d for as the charity earns the right to consider8tion by ils performance.
Resources expensès
Expenoiiure is reeoonisèd nn an accru31 basis as the liabilily Is InGurrett. Expendrture incjudes
any VA T which cannot be recovered. and is reported as part of the expenditure to which it
relat88.
Costs of generating funds compromi.89. the CO$tg 28soci8ted wth alb¢lCtlng voluntary income
and the costs fif trading for fundr&i3ing putPU?i¥S.
Charitable expendilur@ comprises those costs incurred by the charty in the delivery of its
activtiies and services for ils beneficiaries. It indudes the costs that can be allocated directlv
lo such aclivilies.
Fixed assets
Fixei$ assets are states at cost less *Lumulaled depreciatK*n. Depre¢iation is provided at ratas
to write off the wst of each asset over Jts expected us@ful lrfe. It is calcJJlaled on the original
cost of the assets al the following ratès :_
Freehold hiiildings
Plant & equipmeiit
2% on cosi
10% and 20% reducing balance
10

The Gratton Trust
Notes to thÈ Accounts
for the year ended 31 March 2023
2 Fund rdl8ln9 Costs
2023
2022
Grattonbury
Halloween
Tcnni8
cirojs
Olhor 8veiits
2,072
420
624
650
650
3 Tangiblg flxed astsots
Plant and
marshinery
etc
Land #nd
bullding$
Cost
At 1 April 2022
At 31 Mrjrch 202J
Total
275,695
276,69S
57.967
57,9LI1
333,662
333,662
Deprèciation
Al 1 April 2022
Charog. for th6 year
Ikt 31 Marbli 2023
74,514
5,514
80,028
42.CJ74
3,17
110,588
8,e93
125.281
Not book valuo
Al 31 March 2023
Al 31 Marrh 2022
10S,667
201,1￿1
12,714
15.893
208,J01
217,074

**The Gratton Trust Notes to the Accounts for the year ended 31 March 2023** 

## **4 Lease of land** 

On the 12 March 2004 the Company was granted a 25 year lease of a recreation ground at Sutton Scotney known as "The Gratton" for an annual rent of £1. Subsequently, in 2020 a new lease was granted for a period of 50 years at the same rate of an annual rent of £1. 

## **5 Trustee Remuneration and related party transactions** 

No members of the management committee received any remuneration during the year. 

During the period, one former trustee undertook some work for the trust through his company, Pav's Landscaping. This was invoiced at market rate to the amount of £1,079.22. No other trustee or person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2022 - nil). 

## **6 Taxation** 

As a charity, The Gratton Trust is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to it's charitable objects. No tax charges have arisen in the Charity. 

## **7 Analysis of Net Assets Between Funds** 

|Tangible fixed assets<br>Current assets<br>Current liabilities<br>Net assets at 31 March 2023|**General**<br>**Funds**<br>**£**<br>208,381<br>64,949<br>(640)<br>272,690|**Restricted**<br>**Funds**<br>**£**<br>-<br>21<br>-<br>21|**Total**<br>**Funds**<br>**£**<br>208,381<br>64,970<br>(640)<br>272,711|
|---|---|---|---|



12