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2024-03-31-accounts

Charity registration number 1115870

Company registration number 05603654 (England and Wales)

MOSELEY PARK AND POOL TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

MOSELEY PARK AND POOL TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Directors Mr J Middup FCA Mrs R Shaheen Mr M P Eftichiou Mr J Stevens Mrs S Wainwright Mr R P Willoughby Charity number 1115870 Company number 05603654 Principal address The Moseley Exchange 149-153 Alcester Road Moseley Birmingham B13 8JP Registered office The Moseley Exchange 149-153 Alcester Road Moseley Birmingham B13 8JP Independent examiner M T Manley & Co Limited 696 Yardley Wood Rd Billesley Birmingham West Midlands B13 0HY

MOSELEY PARK AND POOL TRUST

CONTENTS

Page
Directors' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Statement of cash flows 6
Notes to the financial statements 7 - 14

MOSELEY PARK AND POOL TRUST

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The directors present their report and financial statements for the year ended 31 March 2024. The directors of the company are also trustees of the trust, and the terms "Director" and "Trustee" are used interchangeably in these financial statements.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitable company's Articles of Association, the Companies Act 2006 and “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) (effective 1 January 2015)”

The directors have assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

Moseley Park and Pool is a beautiful green space in the heart of Moseley, owned and managed by a Charitable Trust which aims to maintain the Park and Pool in perpetuity for the recreation, education, health and well-being of all members of the local community.

The Trust aims to:

A1. maintain and enhance the Park and Pool as a green space in an urban environment, providing a suitable habitat for a diverse population of fauna and flora, both for the enjoyment and also the environmental education of the local community;

A2. maintain the Park as a safe, secure, clean and peaceful environment for all users of to enjoy, and for children of all ages to learn about biodiversity and the green environment;

A3. provide facilities for general relaxation and recreation together with specific recreational activities in the Park, currently tennis, angling and yoga, to be reviewed from time to time by the Trust, subject to the relevant agreements in place with the providers of these activities;

A4. recognise the cultural and ethnic diversity of the local neighbourhood and through engagement with the community, encourage the widest possible use of the Park by providing a green space which is attractive to, and meets the needs of, all members of the community;

A5. ensure that the Park is as accessible as possible to all groups in the local community, including those who may be socially disadvantaged or have limited mobility;

A6. organise and promote open days and other special interest and educational events when the Park is freely accessible to all;

A7. provide opportunities for local organisations, such as schools and youth groups to use the park free of charge for recreational and educational activities;

A8. maintain and where necessary restore the park and its pool to reflect the historic landscape of the area from which it was developed, subject to the availability of funds to carry out these works;

A9. seek funding which is complementary to the core subscription income to improve the infrastructure and facilities in the park, consistent with maintaining the resource as a ‘hidden gem’ in a residential urban area;

A10. Engage with the Park’s subscribers and other members of the local community on the work of the Trust and discuss future plans for the Park

The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable company should undertake. The charitable company has no employees.

Financial review

The Park is hugely grateful to its members, volunteers and other supporters who help to preserve this natural haven for future generations. Thank you.

MOSELEY PARK AND POOL TRUST

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

We're pleased to have completed the first phase of the path renewal programme, improving accessibility from the Alcester Road gate to the Pool. Many thanks to those who sponsored a brick to help fund the project, and to Heart of England Community Foundation who awarded us a grant from their Inclusive Communities Fund. We will be continuing the programme, including extending path renewal and building a wheelchair-accessible toilet in the near future.

We have been able to provide a diverse schedule of inclusive events, which we hope you have had the opportunity to enjoy, as well as again playing host to the popular Mostly Jazz and Moseley Folk and Arts festivals.

The Trust has maintained its reserves in line with its Reserve Policy in the financial year. Our policy is to have six months of running costs in restricted reserves. The Trustees consider this level necessary and proportionate in light of the high costs associated with maintaining such a large asset and to allow for any unforeseen event or emergency maintenance.

Structure, governance and management

The charitable company is a company limited by guarantee.

The directors who served during the year and up to the date of signature of the financial statements were:

Mr J Middup FCA Mrs R Shaheen Mr M P Eftichiou Mr J Stevens Mrs S Wainwright Mr R P Willoughby

Unless the Members decide otherwise, the minimum number of Directors/Trustees is five, and the maximum number is eleven. Directors/Trustees shall be appointed by the Board following successful completion of an appointment process as established by the Board from time to time. Directors/Trustees shall be appointed for a term of three years, or such shorter period as the Board may decide, after which the Director/Trustee may retire or continue. The Directors/Trustees can increase or reduce their number by unanimous agreement.

None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of a winding up.

The charitable Company is controlled by the Board of Directors/Trustees.

The directors' report was approved by the Board of Directors.

Mrs R Shaheen

Trustee, Director and Chair Dated: 10 December 2024

MOSELEY PARK AND POOL TRUST

INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF MOSELEY PARK AND POOL TRUST

I report to the directors on my examination of the financial statements of Moseley Park and Pool Trust (the charitable company) for the year ended 31 March 2024.

Responsibilities and basis of report

As the directors of the charitable company (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 (the 2006 Act).

Having satisfied myself that the financial statements of the charitable 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 the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

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:

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.

M T Manley & Co Limited

696 Yardley Wood Rd Billesley Birmingham West Midlands B13 0HY

Dated: 10 December 2024

MOSELEY PARK AND POOL TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
92,575
3,150
Investments
4
1,990
-
Other income
5
59,521
-
Total income
154,086
3,150
Expenditure on:
Charitable activities
6
135,991
1,121
Total expenditure
135,991
1,121
Net income/(expenditure) and
movement in funds
18,095
2,029
Reconciliation of funds:
Fund balances at 1 April 2023
144,702
14,052
Fund balances at 31 March
2024
162,797
16,081
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
95,725
78,834
10,000
1,990
770
-
59,521
50,954
-
157,236
130,558
10,000
137,112
148,929
10,619
137,112
148,929
10,619
20,124
(18,371)
(619)
158,754
163,073
14,671
178,878
144,702
14,052
Total
2023
£
88,834
770
50,954
140,558
159,548
159,548
(18,990)
177,744
158,754

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

MOSELEY PARK AND POOL TRUST

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Net assets excluding pension liability
The funds of the charitable company
Restricted income funds
15
Unrestricted funds
2024
£
2,582
176,658
179,240
(11,617)
£
11,255
167,623
178,878
178,878
16,081
162,797
178,878
2023
£
1,163
156,225
157,388
(12,947)
£
14,313
144,441
158,754
158,754
14,052
144,702
158,754

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 2024.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial 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 with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the directors on 10 December 2024

Mrs R Shaheen Director

Company registration number 05603654 (England and Wales)

MOSELEY PARK AND POOL TRUST

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
18
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in)
investing activities
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
2024
£
-
1,990
£
18,443
1,990
-
20,433
156,225
176,658
2023
£
(4,157)
770
£
(26,587)
(3,387)
-
(29,974)
186,199
156,225

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Moseley Park and Pool Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is The Moseley Exchange, 149-153 Alcester Road, Moseley, Birmingham, B13 8JP.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's Articles of Association of Moseley Park and Pool Trust, as amended in 2013, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the directors in furtherance 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 charitable company.

1.4 Income

Income is recognised when the charitable company 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 once the charitable company 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 charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable 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 between those activities on a basis consistent 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 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment

15% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8 Cash and cash equivalents

Cash and cash equivalents include 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.

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.9 Financial instruments

The charitable company 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 charitable company's balance sheet when the charitable company 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, including 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 services 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the directors 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 only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
92,575
-
Other grants
-
3,150
92,575
3,150
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
92,575
78,834
-
3,150
-
10,000
95,725
78,834
10,000
Total
2023
£
78,834
10,000
88,834

4 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 1,990 770
Other income
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income 59,521 50,954

5 Other income

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

6 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Depreciation and impairment 3,060 3,393
Charitable expenditure 133,116 155,255
136,176 158,648
Share of support and governance costs (see note 7)
Governance 936 900
137,112 159,548
Analysis by fund
Unrestricted funds 135,991 148,929
Restricted funds 1,121 10,619
137,112 159,548
7 Support costs allocated to activities
2024 2023
£ £
Governance costs 936 900
Analysed between:
Charitable activities 936 900
8 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets 3,060 3,393

9 Directors

None of the directors (or any persons connected with them) received any remuneration during the year, and none of them were reimbursed for travelling expenses (2023- were reimbursed nil).

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2024 2023
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Tangible fixed assets

12 Tangible fixed assets
Fixtures,
fittings &
equipment
£
Cost
At 1 April 2023 55,335
At 31 March 2024 55,335
Depreciation and impairment
At 1 April 2023 41,020
Depreciation charged in the year 3,060
At 31 March 2024 44,080
Carrying amount
At 31 March 2024 11,255
At 31 March 2023 14,313
13 Debtors
2024 2023
Amounts falling due within one year: £ £
Prepayments and accrued income 2,582 1,163

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14 Creditors: amounts falling due within one year

Other creditors
Accruals and deferred income
2024
£
5,521
6,096
11,617
2023
£
5,521
7,426
12,947

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
14,052 3,150 (1,121) 16,081
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
14,671 10,000 (10,619) 14,052

16 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 Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 144,702 154,086 (135,991) 162,797
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
General funds 163,073 130,558 (148,929) 144,702

MOSELEY PARK AND POOL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

17 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
10,122
1,133
Current assets/(liabilities)
152,675
14,948
162,797
16,081
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 March 2023:
Tangible assets
12,696
1,617
Current assets/(liabilities)
132,006
12,435
144,702
14,052
18
Cash generated from operations
2024
£
Surplus/(deficit) for the year
20,124
Adjustments for:
Investment income recognised in statement of financial activities
(1,990)
Depreciation and impairment of tangible fixed assets
3,060
Movements in working capital:
(Increase)/decrease in debtors
(1,420)
(Decrease) in creditors
(1,331)
Cash generated from/(absorbed by) operations
18,443
Total
2024
£
11,255
167,623
178,878
Total
2023
£
14,313
144,441
158,754
2023
£
(18,990)
(770)
3,393
2,398
(12,618)
(26,587)

19 Analysis of changes in net funds

The charitable company had no material debt during the year.