REGISTERED COMPANY NUMBER: 04921900 (England and Wales) REGISTERED CHARITY NUMBER: 1100874 Report of the Trustees and Unaudlted Flnanclal Statements for the Year Ended 31 March 2025 for Cuddlngton & Sandiway Parlsh Playing Fields Association Llmited IA Company Limited by Guarantse)
Cuddlngton & Sandiway Parfsh Playing Flelds A8soclatlon Llmlted Contsnts of th8 Flnanclal Statements for the Year Ended 31 March 2025 Pagg Report of the Trustoes Independent Examlnerfs Report Statement of Flnanclal Actlvlties Balance Sheet Notas to the Flnanclal Ststements 6 to 10 Dotalled Statem•nt of Flnanclal Actlvltle8
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Cuddlngton & sand11Y Parish Playlng Fleld8 Assoclatlon Llmlted Report of the Trust088 for the Year Endod 31 March 2025 Registered Charlty number 1100874 Reglstered offlco Gorstage Bank Weaverham Road Gorstage Northwich Cheshire CW8 2SQ Trustoes Mr L J Esling (resigned 1.4.25) Mr G M Barr (resigned 1.4.25) Mr D Cade (resigned 29.7.25) Mrs M Cowen (appointed 2.9.24) Mrs M C C8therall (appointed 6.2.25) Mr A Ennis (appointed 1.10.251 Independent Examlnar Mr D W Buxton, Bsc. (Jt Hons) PGDip FCA BFP Buxton Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 70A This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 17 November 2025 and signed on it8 behalf by: Mrs M Cowen - Trustee Page 2
Independent Examinerfs Report to the Tru$tee$ of Cuddlngton & Sandlvrdy Parish Playlng Flolds Association Llmited Independent examinerfs report to the trustses of Cuddington & Sandlway Parlsh Playing Flelds Association Limited ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responslbllltles and basls of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordan with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examlnerfs 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.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records; or the accounts 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 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by chartties (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 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 accounts to be reached. Mr D W Buxton, BSC. (Jt Hons) PGDip FCA BFP Buxton Accounting LLP Chartered Accountants 98 Middlewich Road Northwic Cheshire CW9 7DA 17 November 2025 Page 3
Cuddlngton & Sandlway Parfsh Playlng Flelds Assoclallon Llmtted Statement of Flnanclal Acfjvlties for the Year Ended 31 March 2025 2025 Total funds 2024 Total fijnds Unrestricted fijnd Restricted nd Notes INCOME AND ENDOWMENTS FROM Donations, grants and legacies 43,936 43,936 58,814 Other fundraising activities Other income 2.992 2,992 3,531 Total 46,931 46,931 62,346 EXPENDITURE ON Raising funds 1.200 1,200 Charltable actlvltle8 New vi118ge hall and fields 45,547 45,547 64,290 Total 46,747 46,747 65,490 NET INCOMEI(EXPENDITURE) (3,144) RECONCILIATION OF FUNDS Total funds brought forward 67,864 57,854 60,998 TOTAL FUNDS CARRIED FORWARD 68,038 58,038 57,854 The notes form part oflhese finanaal statements Page 4
Cuddlngton & Sandlway Parish Playlng Flelds Association Limited Balance Sheet 31 March 2025 2025 Total fund8 2024 Total funds Unrestrlcted fund Restricted fvjnd Notes FIXED ASSETS Tangible assets 2.853 2,853 4,889 CURRENT ASSETS Cash at bank 55,185 55,185 52,965 NET CURRENT ASSETS 55,185 55,185 52,965 TOTAL ASSETS LESS CURRENT LIABILITIES 58,038 68,038 57,854 NET ASSETS 58,038 68,038 57,854 FUNDS Unrestricted funds 58,038 57,854 TOTAL FUNDS 68,038 57,854 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2008. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of rts surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 17 November 2025 and were signed on its behalf by.. Mrs M Cowen - Trustee The notes form part of these finanual statements Page 5
Cuddlngton & sand1Y Parlsh Playing Flolds Assoclation Llmltad Notes to the Flnanclal Ststements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of preparing the flnanclal Statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charf(ies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it 18 probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable th8t a transfer of economic benefrts will be required in settlement and the amount of the obligation can be me8sured reliably. Expenditure is accounted for on an accruals basis and has been classtfied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tanglble fixed a880ts Depreciatton is provided at the following annual rates in order to write off each asset over its estimated useful life. Equipment Play area and sundry equipment 250/0 on cost 100A on cost Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance wrth the charitable objsgctrves at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wrthin the objects of the charty. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further @xplanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 6 contsnued...
Cuddington & Sandlvrdy Parlsh Playlng Flelds Assoclatlon Llmited Notes to the Financial Statements - continuad for the Year Ended 31 Mareh 2025 OTHER FUNDRAISING ACTIVITIES 2025 2024 Fundraising income 2,992 3,531 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting)= 2026 2024 Depreci8tion - owned assets 3,138 3,662 TRUSTEES, REMUNERATION AND BENEFITS Trust808' •xpanso8 There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows.. 2026 2024 Twstees No empk)yees raceived emoluments in eXs5 of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fiJnd Restricted fijnd Total funds INCOME AND ENDOWMENTS FROM Donations, granls and legacies 58,814 58,814 Other fundraising activities Other income 3,531 3,531 Total 62,346 62,346 EXPENDITURE ON Raising funds 1,200 1,200 Charitable actlvities New village hall and fields 64,290 64,290 Total 65,490 65,490 NET INCOMEI(EXPENDITURE) (3,144) (3,144) Page 7 o)ntinued...
Cuddington & Sandlway Parlsh Playlng Flalds Association Llmlted Notas to the Flnanclal Statsments - contlnued for the Year Endod 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - contlnued Unrestricted Restricted fund fijnd Total fijnds RECONCILIATION OF FUNDS Total funds brought forward 60,998 60,998 TOTAL FUNDS CARRIED FORWARD 57,854 57,854 TANGIBLE FIXED ASSETS Play area and sundry equipment Equipment Tots15 COST At 1 April 2024 Additions 15,838 1,102 18.181 34,019 1,102 At 31 March 2025 16,940 18,181 35,121 DEPRECIATION At 1 April 2024 Charge for year 13,449 2,638 15,681 500 29,130 3,138 At 31 March 2025 16,087 16,181 32,268 NET BOOKVALUE At 31 March 2025 863 2,853 At 31 March 2024 2,389 2,500 4,889 MOVEMENT IN FUNDS Net movement in fjjnds At 31.3.25 At 1.4.24 Unre8trlcted funds General fund 57,854 58,038 TOTAL FUNDS 57,854 58,038 Pa9e 8 continued...
Cuddlngton & Sandiway Parlsh Playlng Flelds As8oclallon Llmltsd Nots8 to the Financial Statements - contlnued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - contlnued Net movement in funds, included in the above are as follows.. Incoming resources Resour$ expended Movement in fijnds Unrestrlctsd funds General fund 46,931 (46,747) TOTAL FUNDS 46,931 146,747) 184 Comparntlves for movement In funds Net movement in ndS Al 31.3.24 At 1.4.23 Unrestrlcted fund8 General fund 60,998 {3,144) 57,854 TOTAL FUNDS 60.998 (3,144) 57,854 Comparative net movement in funds, included in the above are as follows: InrnIng resources R8sources expended Movement in funds Unrestrlcted funds General fund 62,346 (65,490) (3,144) TOTAL FUNDS 62,348 (65,490> (3,144) A current year 12 mnths and prior year 12 months combined position is as follows.. Net movement in funds At 31.3.25 At 1.4.23 Unrestrlcted funds General fund 60,998 (2,960) 58,038 TOTAL FUNDS 60,998 (2,960) 58,038 Page 9 continued...
Cuddlngton & SandlvAy Parfsh Playlng Flelds A88oclatlon Llmlted Note8 to thè Flnanclal Statsments - ¢ontlnued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - contlnued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follow8: Incoming resour Resources expended Movement in fijnds Unrestrlctod funds General fund 109,277 (112,2371 (2,960) TOTAL FUNDS 109,277 (112,237) (2,9601 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. 10. ULTIMATE CONTROLLING PARTY The company is controlled by tha board of directors, on behalf of the members of the company. 11. CAPITAL The company being limited by guarantee does not have a capital divided in to shares. Every member of the company undertakes to contribute to thg assets of the company in the event of it being wound up, for payment of the debts and liabilrties of the company contracted before he or she ceases to be member, and for such amounts as may be required not exceeding for members one pound. If the company 18 wound up or dissolved and after all its debts and liabiltties have been satisfied there remains any property it shall not be paid or distributed among the members of the company, but shall be given or transferred to some other charity or charities having Objects similar to the Objects which prohibits the distribution of its or their income and property to an extent at least as great as within the Memorandum of the Cuddington & Sandiway Paristt Playing Fields AsKKiation Limf(ed, chosen by the Members of the Charity at or before the time of dissolution and if that cannot be done then to some other charitable object. Page 10
Cuddington & Sandiway Parish Playing Fields Assoclation Llmitod Detallod Slatement of Flnanclal ActlvlUe8 for the Year Ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donations, grants and legacles Grants and donations Field receipts Village hall hire 12,400 2.500 29,036 24,602 2,300 31,912 43,936 58,814 Other fundralslng actlvltles Fundraising income 2,992 3,531 Other Income Bank interest received T¢Jtsl Incomlng r8sour¢e8 46,931 62,346 EXPENDITURE Othef tradlng actlvltle8 Fundraising expenses 1,21XI 1,200 Support costs Management Insurance Ongoing hall costs Field operation and maintenance 1,625 27,605 11.730 2,535 35.361 18,966 40,960 56,862 Other Depreciation of tangible fixed assets 3,139 3,661 Govemance costs Accountancy fees Legal and professional fees 756 692 582 3,185 3,767 Total resources expended 46,747 65,490 Net Incomel(expendlture) (3,144) This page does not fom part ofthe statutory finanaal statements Page11