REGISTERED COMPANY NUMBER: 04476202 IEngland and Wale8) REGISTERED CHARITY NUMBER.. 1097692 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Friends of Roundhay Park (A Company Limitsd by Guarantee) FORDCAMPP&LL PA£>.W•
Frfends of Roundhay Park Contents of the Financial Statements for the Year Ended 31 March Pag• R•port of th• Trust•g8 Indepèndent Examlnefs Report SLit8ment of Financial Activities ststement of Flnanclal Po$ltlon Notès to thè Flnanelal Statemerrts Detailed Statement of Flnan¢lal A¢tlvlU•s
Friends of Roundhay Park Report of the Trustees for the Year Ended 31 March 2025 The trustees. are also the directors for the purp05e5 of company IJW, pSt their tèport and tha unauditsd finÈneial statements of the charity forthe year ended 31 Mah 2025. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov#rnlng document The organisation is a ehantablè company Iimrtad by guarantee, incorporaled on 3 July 2002 and registered as a charity on 27 May 2003. Th8 cofflpany was established under a Memorandwn ol Association which established the object5 and powers ol the tharitable ¢ornpany and is governed under its Artides of As50ciab"on. In the event of the company being wound up member5 are required to contribute an grnount nut exceodin9 £10. Recruitment and appointrnent of diroctor¥ and truste The d1ctOrS ol the company are a150 Charity Irustaes for the wrpose of tharity law and under the company's Articles of Association are known as Twstees_ Under the qUirementS of the Mèmtsrandum of Association ona third of the trustees are required to retire at each annual 98neral meeting by rotation. Th8y Ynay be r8-818Ct8d by the omaining trustees. The tru5t885 May appoint a person who is wlling to be a trustee thetr to fill a vacancy or as gn additional trustee. Objettiv•$ and a¢tlv5tles The Company h85 Sèt tsvo main objèth.vas for Ihg charity, these are.'- 111 To prornotg thg pro5?rvation, rè$tor8tion, m8lntenanc& and improwmont ol Roundhay Park Leed¥ for the benefit of the public. 121 To prornote the benefit ol Leeds ènd th8 surrounding afgas by associating the local authoritie$ and inhabitartts in cornmon effort to provide facilities In the interest of social welfarè for realK)n and leisure time occupab'on wth the Oblt$ of improving the ¢ondition8 of lil¢ for Ihe irthab'tants. StratQ91¢ report The follow4ng seetions for achievements and perfoM)aTr and finanual rewow frJmi th& strategic ieport ofth8 charity. A¢hlevem¢nts and p¢rfonnart¢• Another busy yèar for th6 Friends of Roundhay Parkl The Friends Ere officially pr•5èntèd with their Kings Award for Voluntary Service in March. The evènt was hosted for us by Dine at The Mansion an¢J attgnd9d by tha Lord Lieutenant lor W8$1 yorkshi in addrtion to FORP volunteers an4J supporters. past and present. Some of our w)lunteers Tepresenled FORP al th$ Royal Garden Party later in the year. We continued bmth our regular working partiss including lrtter wcking Se$sn9 and Litt Fri8nds Forest Schools. The Little Friends group oiganised thèir ()wn littor session and helped decorate the FORP Chri$trn¥$ trè for thè local church Christmas Tree Fesl'val. The Friends Gardèn, an area built And maintained entirety by us now has a new wildlife pond. Our Sensory Garden l?4m gave a talk lo local Wl and sold jam made from the produce of the gardsn. Othèr volunteers gave a talk to a local retirement home. Our general workiTh) party group helped Airienteers. a Leeds ba8ed Orienteering club, in5ts11 way marker posts for a r Oriènteoring cours• in the park. We will continue to work wilh this group Ihroughout 2025 helping with organisatiwh arwj prn"0n ol their events in the park. Somè of our volunteers helped with the Yoik5hire Air Ambulance Garden which sits wthin the Speualist Garden aa of the park., we We invited to the opening event attended by Leeds dignitar$ and hosted by the Roundhay Fox. Wa will support the YAA with help in the 9arden when ne8dtd. In August engaged a local historian to tske our m8rnb8rs on a histtsrical w81k in the park and later In the year held a Geology Walk to promote the Geology Trail. developed by FQRP and Ihe Le8d5 Geological Association. For the Heritage Open day event in Septernber we joined a lorRI rxmrnunity group, thè Oakwood Film Academy, to show a film gy mad8 about our Friends Garden, along with olher films of local intèrèst Financial rovlew During th8 year the charity has made surpluslldeficitl on its ggnoral activthes of £4,14212024".1£3,0271. The unrestricted funds now staAd 8t £32,647 12024.. £28,505>. R•$èrvès pollcy The tnJ$tees hav8 ex8mlned the charitys requirements for reserve5 in li1 of th8 rna risks of the organisation. It has estsblished 8 policy whefftby the unrÈstncteiJ lunds or the charity Bhould be a minynum of 6 months based on the budgeted eendIture for thè lollowng ye*. Page 1
Fr5ends of Roundhay Park Report of the Trustees forthe YaBr Endèd 31 hrch 2f STRUCTURE, GOVERNANCE AND MANAGEMENT InNestment powers and re$thctkns The director¥JtrusÈees are onty permitted to Use th? ch8rWs a5Eéts solety towards the prcffltition ofth• obpctives of the charty. Plan$ f¢r futur¢ pgrO¢xls FORP thill cthth.nue tts actwfties in the sxrk (¥thIng parties, litter pks, nsory garden, frwds garden, dud( food and forest shov151. A forThr&l agreement wll be put in place Leeds City Council covering that do {calla Cornmunty Path5 Agreerrt1. We ill refvesh Lr Frst training and training fDr use of ttr)Is OV the earty part of th• nlInancraf year. FORP are supporb.ng restuab.on pr¢¥eets vithin the paik led by Leeds Trus¢ the Roundhay Lodges at the Wetherby Road entrance and the c4d toilet blc¢k in Canal Garden& FORP are part of the tram who Y+ill b8 consulled aboutthe future plzns lor both. We Y*il wntinu¢ ts prorTrJte our actNthes vo sJ¢ial media, our nv•wsletters our neww8b&te {thich Lgunchtrj in March knith a fresh, modern feel and easy navigation). REFERENCEAND ADMINISTRATIVE DAlL8 Regist¢r Company number 0447tr22 IEngland and Wales) Reglst¢red Chartty numbeT 1C&7692 Registered offte 2nd Floor 33 Pa PTra¢• Leeds West Yorbhire LS12RY C R Critchley S E Damson C Hau9hton J Stonehjuse C Ward Company Soerètsry C Haughton Indèpèndent E¥amlner Lisa caert Ford Campbell Fr89Jman Limtt8d Chartered accountsnts 2nd Floor 33 Part Pkc Leeds LS1 2RY Jun 4, 2025 The trustee< annual rewrt and the strateai¢ [#t re app on ............................................. and wgngd on board5 tehall by.. Cafro rnl PdJ(Fror JJr 4 .5=0.07 GMT+II C Haughton. 84eret4ry Page 2
Independent Examinerfs Report to the Trustees of Frionds of Roundhay Park IndeperKlent Examlnevs report to the truste•s of Frlonds of Roundhay Park I'the Companfl I rert Its thè th8rity tNst8és on my Mination of thè aCCntS ol the Company for the year ended 31 March 2025. RsnSibIlIti•l and basil of report As Ihe tharity's trustees of the Company land also its directoTr trth? purposes of cpmpany lawl you re5PDnsible for the preparallon of the acLounts In accJJrdance with thts requir•ments of the Companlès Aet 2m6 Ilhè 2CQB Aet'i. H8wng satisfied myseK that the accounts ol thg Company are t required to be audited unJor Pgrt 16 of the 20C6 A¢t and aw eligiblè for 5n¢Jependent exarnination, I report in respect of my examination of your ch$ a¢Unts as carried OLrt under Sèction 145 tsf Iha Charibes Aca 2011 1'th0 2011 Attl. In carying oul my examination I have followed the Direc08 given by th& Charity Commis&on under Section 145151 Ib) of the 2011 ACL Independent exarnlneffs statement I have completed My examination. I confim) that no matters have come to my atiention in connectM NMth the examination giviThJ cws8 to believe. aw)unting records were not kepl In respect of the Comp3ny a5 T8quired by Section 386 of thè 2c¥J6 Act.. or the accounts do not accord wth those records., (K thè 8CCOLJnts do nol comply wth th• accwnting requirernenls of Section 396 of thg 20[ Att other than ary raquirèmènl that the accounts glve a true and far view which Is not a rnatter ¢onderod a5 Part of an independent examination.. or the arxounts havg 1 been pr8par8d in accordance bmth the methods and principles of tre Ststement ol Ractsmmèndèd Practic& for aecounts'ng an(J feportlng by charilles (ap1¢£ble to charities pr9paring their acojunts in acCnfd8n with the Financi81 Rèports"ng Standard applicable in the UK aTrJ Republic of IrelaThY IFRS 10211. I have no concerns and have o)me acros5 no other rnat19rs in con110 Mrith the •xamination to attenticm shoul¢J b8 dra in ttris report in order to enable a proppr undorstanding of tha accounts to ba reached. Lisa C8 Ford C&mF*)el Freedman Limited 2nd Flcor 33 Park Placè Leeds LS1 2RY Jun 4, 2025 Page 3
Friends of Roundhay Park statement of Financial Activities for the Year Ended 31 March 2 2025 Total fvrbds 21D4 Total funds Unreslrioted fu1 Restricted fu1 INCOMEAND ENCQWMENTS FROM )n"ons and bga¢ie$ 22,153 Olher trading a¢tM5 Invethnt incorr 1,812 1.812 43 1,482 187 Totsl 29,790 29,790 Z3.822 EXPENDITURE ON Charitable activities Costs in furthetancg of charrtablo obj8¢Xs Costs of generating funds GovemaThce costs 13,686 13.686 8,J66 3.396 13.085 6,149 1.561 Totsl 25,648 20,795 NET INCOME 4,142 4,142 3,027 RECONCILIATION OF FUNDS Total fvnds broughtforwdrd 28,$05 ,478 TOTAL FLINDSCARRIED FORWARD 32.647 32,647 28,505 The notes form part of th financial statemants Pag8 4
Friends of Roundhay Park Slaternent of Financial Position 31 f10r¢h 2¢Y26 125 Total funds Unrestricted furn# Restricted furd Total furKIs Notes CURREMT ASSETS Total stc<ks Debtors Cash 8t bank IC¢ 2.517 2.7S6 29.697 2.517 2.75$ 29.697 1,551 25,274 34,970 34.970 29,825 CREDITORS An)Junts falling duewthin one yEar 12 12.3231 11,3201 NET CURRENT A&WS 32,647 32,647 28.505 TOTAL ASSETS LESSCURRENT LIABILITIES 32.647 32,647 28,505 NET A&WS 82.647 32.647 28,505 FUNOS Unrestricted funds.. General lund 13 32,647 28,5Cfj TOTAL FUNDS 32.647 28,5C6 Thè charitsb company ts 8ntitled to exemption from audrf( und?r Sth 477 01 the Ccmpanies Act for th8 year ended 31 March 2025. The members have not required th8 rnmpany to obtsin an audit of its fjryanaal statents for the year end 31 March l)25 in acts)rdan 1th S•ction 476 of the CPanies Act2CQ6. The trues aCknedge their re5ponsbikties for lal ensuring that the charita0 company keeps aCntIre record5 that wth sn5 386 and 387 01 the Companies Act 20)6 and preparing financial statemeftts gNe a tnje and fair viewof the state of dthe chartsble e£•mpany as at the end ol each financial year and of its surplus or defKit fLY each financ&ql year in a[dan 14th th8 raquirem8nts of SectlCf15 394 and 395 and 111) otherwse comply 1th the requirements of th2 Compan Act 20CQ relab.ng to linancral 5taternents. lai a5 applicable to the charrtabkg (xjmpany. Ibl ThE5e financK•l statements have b#•n Pr•par in xcordance wilh thg FYtr4i5¥)ns appitible to charrtable companies subjectto the 8mll Comni9$ ragime. The filoncial stateents wre approved by the Board of Trtjstees a1 authoriged lor i55U? Jun 4, 2025 .. and pre sgned on ts behaff by. C Haughton - Trustee The notes form part of these financial ststéments Page S
Frlends of Roundhay Park Notes to the Flnancial Statements for the Year Ended 31 ArCh 21r GENERAL INFORMATION The tharty a public benefft entity and a privat& comparw limit&J by guarantee, registerèg in England and Wale5 a registered charity in England and Wabs. The address ol the registered office 1$ 2nd FK)r, 11 Park Place Leeds. LS12RY. STATEMENT OF COMPLIANCE These financHI statements have been prepared in compliance N%ith FRS 1D2. The Finanaal Reporting blandard applicable in the UK and the Republic of 'lreland'. statemnt of Recomnwided Practica applicable to haritps preparing their uniS in aC[danCe with th8 FInarVal Reporbng Standard applicabl8 in the UK and Republ of Ireland IFRS1021 (Charities SORP IFRS 1021) and the Companies Act 2CKb. ACCOUNTING POLICIES Basls of prepartng the flnanclal statements The financial ststements have been prepared on the hiStOral cLst basi5. The finanGial staterrpnts are piepareAI in sterfing, isthe funcb.onal currency otthe ents.ty Going Concèrn There are no rnaterial uncatainties aboutthe ¢hariVs ability to wntinug.. Disclosure exemptions The entity sath"sfies the cnteria cl being a qualifyng antity as defined in FRS 1(Y2. Its finanoal statements are nsolidatsd into the ftnanLxal stat8m8nts ol lenter narne ol group financial staternentsl vknich can b8 Ottained frDm (enter detaiD. As such, advantage has be tsken of the folk)w'ng disclosure exemption5 available under paragraph 1.12 cl FRS 12.. (al No cash flow statement has teen presentgd for the rompany. Ibl Dlsdosures in re$t of firAncial inurrEnts have not been sxesented. Judgements and key source5 of e51imation uneèrtalnty The prèparaknon of the financial statements requires managerr•nt to make judgements, èstimates and assJrnption5 Ihat affeGt the amounts reported. These estimates and judgements are Gontinualy revithfytd and ore based on experience and other fadws. including expectation$ of fvtur¢ events that afe bekved to I reasonable underthe ciroJtance$. Incomlng re¢our¢es All incoming resource5 ar8 ClUdd in tho stat•mont of financial 2CtNthas 8 entitk8fit ha5 passed to) the cha¥¢ty, it Is probable th8t the economic benefits aswciated w4th the transacti( wll flow to th8 charity and th amount can be relblY masured. The follng 5peoliG polices are appli& to particular categor5 01 inco.. income from donations or grants is recogni5ed when there is evidence of entrtlement to the gKt, retsltrt is probable and its amourt can be measured reliably. . lagacy inccme is recognised receipt is probabla and entilement isestablished. . 4n¢ome from flonated 9oods i5 measured at the fair value of the wods unles6 this 1$ imprddtal to measurè reliably, in 1¢h case the value is derived from the cost kn thè donor 01 the estimated resale value Dorot facilities and ¥rvices are rwnised in the accounts received rf th& value can be relkgbly rrpasured. No arnwnts are induded lor the contributicffi of 98Tharal volunteer5. . incorne from contracts for the swply of services is OGnised Yth the de11¥ery of the contracted seNice. This s ¢lassrfied as unreStrtSd funds unless thwe is a contractual requirement for it to be spenl on a particu( purpose and retumed ff unspen( in case rt may b8 ragardèd as rèslridad. Recources expended ExpeTrdrtur8 is r8ccgnis•d on an ac47uals ba9s as a liabilty E incurred. Expendrture includes any VAT Nthich cannot be lulty recv4ered, and B ¢5$fi.ed Ur headings of the stat&rnnt of finanrjal xtivi'es to ¥thh it relates.. expenditure on raising ftjnds Includes the costs of all fundraising activroes, v48nts, nonchartsbb trgdlig 8Ctwth"es, and the sale ol donate<l goods. Page 6 continued...
Friends of Roundhay Park Notes to the Financlal Statements - contlnued for the Year Ended 31 Vorch 21r ACCOUNTING Ff)LICIES- contlnued Recources expendeil - èxpèndiure on charrtable octivrties IncJud8s all costs incurrgd by a tharty in underfaknng that further its charitsb aims for the benefit of its beneficraries, including those $UPFLJrt costs and 6ts rdatirvj to the governan of the charty aPport)ned to charitable activrties - othor 0xpenditure i1ludes all expenditui? that is nei(her related to raising funds for the charty nor part of ts expenditure on Charitab xt(¥it. All sts are allLKatag to expendire categories relkntin9 the use of the resourc8. DIrt Costs attn"butable to a single actNty are allocated directty to that activity. shar c¢sts ar¢ appOrtned betn the &tivths they contribute to on 8 reasonab, iustthable and consistent basis. stocks Stocks are measured at the lomer of wst esb"mated selliNJ price less costs to Ccpmplete and sell. Cost includè5 all costs of rAJrcha5e. co of coThversh)n and cther c4)sts IrKUrr in bringing the stock to ts present l¢xation and condition. Fund accounting UnrÈstricted lunds are avaiktle for use atthe disueion of thetrLStee5 to further any cl the Charty purp)ses. Restricted fund5 are subjected to restricti$ on their expenditur8 dare by th8 donor or through the ter cf an appeal. and fall into ono ol su&clasEes' restricted income fund5 or endowmgnt fund& DONATIONS AND LEGACIES 2025 Total funds 2024 Total runts Unrestrrted furth ReStrted funds Donations Gift ah Grants SurIp"0s DuckfL¥yJ Legacy 874 2.812 3.875 3075 5( 6,680 12,930 2,000 6,680 12,930 iooo 7.842 10,625 27,543 21153 Grants receNed, Includ in thè above, ar• as Idlw.. 2025 2024 TK Maxx and Homesense Foundation Communty Fund fjoo OTHER TRADING ACTIVITIES 2tr25 Total funds 2024 Total funds Unrestricted rurKIs Restricted funds le ol bjoks, prints and card 1,812 112 1.482 Page 7 Jntnued...
Friends of Roundhay Park Notes to the Financial Statements - continued for the Year Ended 31 March 21Y25 INVESTMENT INCOME 2025 Total funds 2024 Total lunds Unrestrted Restrtcted funds DaFQSrt 8nt }r•s1 187 CHARITABLE ACTIWTIES COSTS SuFPOrt Costs (see note 71 Direct Costs Totals Costs in further8 d ¢harilable objects Costs of generats.ng funtls Governance ojsts 13,427 8.566 259 13,686 8,566 3,396 1396 21.993 3.6 25.648 SUPPORT COSTS Governanr cosls Costs in furtheran d charitable ebiects Governance ccsts 3,398 1655 NET INCOMEXPEND1TUREj Net irKomellexpenditurel i9ststed aft¢r Ghargingll¢redrtSngl.' 2025 2024 Independent examinatDn of financial 5tatèmèTrts Z141 TRUSTEES REMUNERATION AND BENEFITS There re no trusteeg r8muneralon or other benelts fer the 31 March 20 nor for the y8ar endad 31 March 2024. TnEStees' expenses There ¥%ere no trustees, expenses paid for the year endgd 31 March ftor for thè year end 31 Marth 24. Paga 8 continued...
Friend5 of Roundhay Park Notes to the Financial Statements - continued for theyear Ended 31 March 2026 10. TOTAL STOCKS 2025 2024 Stroks 2.517 3,000 DEBTOR&" AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 other debtors Pr&paYnts 2,092 1,335 216 2.7S6 1,551 CREDITOR& AMOUNTS FALLING DUE ItyITHIN ONE YEAR 2025 %Y24 Tralle créditors Accfua15 and deferred incom 1V2 2,141 1,320 2,3TJ 1,320 13. MOVEMENT IN FUNDS movemert in funds At 1.4.24 At31.3.25 Unrestricted fund$ G8n8ral fi2nd 4,142 31647 TOTAL FUNDS 28.50S 4,142 31647 Net Thennt in funds. Includ in the abryrfe are as lollov*S'. Incoming Resources reUrceS eXPee Movement in funds Unr•strieted funds General fund 29,79) 4.142 TOTAL FUNDS 29.790 {25,648) 4,142 Page 9 ¢ontR)ued...
Friends of Roundhay Park Notes to the Financial Statements - continued for the Year Ended 31 Ntsr¢h 2tr25 MOVEMENT IN FUNDS-COnnuttt Qmparatfj for movement In funds Net m(wement in funds Trartsfers At 1.4.23 fuTrJs At 31.3.24 Unrestrfctèd funds General fund 25.478 3,040 1131 Rgstrict4d funds Defibrillator repairfund 11• 13 TOTAL FUNDS 25.478 28,505 ConN)ar8tive net [VernOnt in funds, illGlud& in the alK)ve are asfrllcw5.' Incoming resources Resources expended MrNement in funds UnrÈstrlcted fun4$ Gener81 fund 23.722 120.681 &040 Restricted fvnds Defibrillator repair fund 100 11131 (131 TOTAL FUNDS 23,822 120,7951 3,Lf7 Dgfibrillator rgpairfund - is a ftjnd set up specifically for the repairs to the defilyillabr. 14. RELATED PARTY EISCLOSURES There rebted party tran&Ktw)ns fow the year ended 31 202S. Page 10
Frlends of Roundhay Park Delailed Statement of Flnanclal Actlvltles for the Yr Ended 31 March 2tr26 3T25 2U24 INCOME AND ENDOWMENTS Donations and legacie5 Oonatior Grftaid Grants Subscriptic$ Duck fo>J Legacy 1,558 3.875 500 6,680 12,930 2.000 874 2,812 7,842 10,625 27,843 22.153 othortrading ¥ctivitie5 Sale of trjoks, prints and (ard 1,812 1.482 In%E$tment income Deposit ac%ount interest 430 187 Tvtsl Inromlng resources 29,790 23,822 EXPENDITURe Charttable a¢tIeS Prtsiect costs FORP new51etters ojsts Duck food o)sts Event costs Garden project costs Litter Picn9 cctsts Littye Frierrts (>)sts Mernbership costs Morchandisè Gosts 5,133 1.799 8,621 250 3.160 134 1,649 12.140 445 6,649 749 21,993 19,234 Support costs Governan¢e ¢osts Independent exarinath'on otfinancial ststemonts Insurance IT softrKre and consum?bl AwDurrtancy fees 2,141 256 1,258 181 1,380 3.5 1,561 Total resouT¢e$ expended 20,795 NetInme 4,142 3,027 Thi5 page does not form part of the statutory financial statemonts Page11