2026-01-31-accounts - South Brent Recreation Association

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SOUTH BRENT RECREATION ASSOCIATION REGISTERED CHARITY NO 1101112

YEAR ENDED 31 JANUARY 2026

Independent Examiner's Report

I report on the accounts for the above year as set out on the attached financial statements:

Statement of Income and Expenditure for the year ended 31 January 2026 showing a total deficit of £10,365 (being deficit on Unrestricted Funds of £8,443 and deficit on Restricted Funds of £1,923)
Statement of Assets and Liabilities as at 31 January 2026 showing Net Funds of £18,679 (of which £16,829 is restricted)

Basis of independent examiner's report

My examination includes a review of the accounting records kept by South Brent Recreation Association and a comparison of the accounts presented with those records. It includes consideration of any unusual items or disclosures in the accounts and I have sought explanations where necessary and appropriate.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out below,

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the need: (a) to keep reasonable accounting records, and, (b) to prepare accounts which accord with the accounting records,

have not been met, or,

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

………………………………………………………………………… Sarah Reynolds

Date: 20 April 2026

SOUTH BRENT RECREATION ASSOCIATION REGISTERED CHARITY NO 1101112 YEAR ENDED 31 JANUARY 2026 Indop•ndent Examln•rfs R•port I report on the accounts for the above year as set out on the attached financial statements: ststement of Income and Expendrture for the year ended 31 January 2026 showiry a total deficit of £10,365 (being defKit on Unrestricted Funds of £8.443 and deficlt on Restrlcted Funds of £1.923) ststement of Assets and Liabilities as at 31 January 2026 showirrfJ Net Funds of £18.679 (of whkh £16.829 is restricted) Basls of Ind•p•nd•nt •x8mln•rf• r•port My examinab'on IrKludes a review of the acc(yJntiThJ records kept ty South Brent Recr88b"C*n Association and a companson of the accounts Presented with those re¢d5.11 irdudes consKlerats'on of any unusual rt8m¥ or disclosures In the accounts and I have sovght explanatlons Wre necessary and appropfkgt8. The procedures undertakon do not provkle 811 the evldenu that woiAd bo required in an audit, and consequenty opinion is given as to Wther the accounts wesent a Ifue and falr Vie and the rep1 Is Ilmited to thoso matters set out bel(w, Ind•p•ndent •x•rnln•rfs stat•m•nt In conngcti4)n wth my examination. no matter has come lo My attention: (1) whlch gives me reasonaL4e cause to behevo that in any malerial rospoct the need: (a) to keep reasonable accounting records. aThJ. (b) to prepare accounts which accord with the accwnting recuds, have not been met, ¢X. (2) to which. In my opini. attenlk)n should be drawn In order to enable a woper undefstsnding of ihe accounls to be reached. Sarah Reynolds Dat•: 20 April 2026

•oimi RÉCREATAYI ASSOCIAT. AtWTERED CTriWTY NO 11•1112 STATEMENT QF VKO¥E EXPENSES FOA THE YEM EMOEO 31 1026 UNRESTAKieD FUIIDS GZNEIiAL 8wk Ir4W••I 17 1$ 218 11426 4121 F•kJ W*nt•ivK• 811 1519 14$ 152 361 47 276 270 18972 15216 ,3F¥.'I 1248 lIUN0Ra bi¢offt• 2151 3425 2151 3425 xp•n• Fun¢rMrq 183 183 3242 1922 1740 712 11611 j1te111 ItbUJJ H•lH Trn• W¢ 440 Y&rth c 12fAJ 24591 10122 6eTa 4842 173 Tr•• J2853 87C Tol 8UIIPLUMOVKln IOJ65

mi 8RENT RECR£ATK)N REfy8TERED CHAAITY IIQ 1101113 STATEIW OF sET3 AIID AT 31 JIIIUARY 2QII 31 512 6$9 51n 1221

) P•y P401¢• 2318 164 170 9109 118 Ywth Cknb S••ty• J825 1089• PY•p•yffnts 10679 Il•¢ Fwid• FUMD8 AQPRE3eJlTED OY I'ft- 10291 Ib44Jl I7 I".AF.I yVJ• (LW) In Y•v 16751 24591 132,4531 4J ID•lcrtl In Y••r 18753 18679

fi R•lU1•hiI1ffiI L•M kn Y•V L•$8 E•p•rdLn kn Y•w IfA?I 10172 L•M EJp•n¢Jth m Y• 1101221 158781 10122 L•M ENp•rrfJW• kn Y•ar i? Lw EN••rflyr• kn Y•w 1g)Ji •i Y••r (48421 21S7 L•u Ew•rrfJkn• kn Y 2527 Tv•• IJVW I3) J fy•rrt F¢ Ax•brnJ knY•w L•M ExpvJiJx• kn Y••r IYA51 Iico)) FvJrf•lrt 187

SOUTH BRENT RECREATION ASSOCIATION . REGISTERED CHARrrY NO 1101112 YEAR ENDED 31 JANUARY 2026 NOTES TO THE ACCOUNTS 1 GRANT FUNDING The lollowThJ grants recoived In the year. South Bront Parish Council Staffing Entrance Refurblshment 5Crf)O.00 Tree Wofk 390.(M) Speed Ramp 440.40 Handrails 400.00 Plan(kails New Games Area Youth Club Water Fountsin South Hams Distrirt CourKil Devon County Coundl The Noman Family Trust Gibb(9 Family Trust Rosemary Rooks •• 2000.IYJ 1000.00 12(X).00 30930.40 ' See Restricied Funds 2 RE-ALLOCATION OF GRANT FUNDING Awards 4 All Grant luftding was allocatod to Entrance Rofurt)ishfflent in previous yoar Correction made as below Entrance ReIuthshmt 881 Bfwd 10122.00 Reallocation .50.00 Revwd BlYl Bal 5122.00 ReallocatK)n 10 New Games Area tdoor Gym 2500.00 2500.(M) 3 DEBTORS I ACCRUALS Prepayments 1ST South Brent Scouts prepaid renl for November 26 hire 20.