## **REGISTERED COMPANY NUMBER: 06247357 (England and Wales)**
**REGISTERED CHARITY Number: 1125093**
**Report of the Trustees and Unaudited Financial Statements For the Year Ended 31 March 2025 For Friends of Ropner Park Limited**
## **Friends of Ropner Park Limited**
**Contents of the Financial Statements For the Year Ended 31 March 2025**
Report of the Trustees Page 1 Independent Examiners Report Page 2 Statement of Financial Activities Page 3 Balance Sheet Pages 4 - 5
Notes to the Financial Statements Pages 6 - 9 Detailed Statement of Financial Activities Page 10
## **Friends of Ropner Park Limited**
## **Report of the Trustees For the Year Ended 31 March 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 (FRS102) (Effective 1 January 2015).
## **Structure, Governance and Management**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Reference and Administrative Details Registered Company Number**
06247357 (England and Wales)
## **Registered Charity Number**
1125093
## **Registered Office**
First Floor Suite 6 High Street Sedgefield Stockton on Tees TS21 3AR
## **Trustees**
V Nicholson S Taylorson S Parr C Whiteside G Whiteside R Hasthorpe W Mossom
## **Company Secretary**
S Parr
## **Independent Examiner**
Alan Brown & Co First Floor Suite 6 High Street Sedgefield Stockton on Tees TS21 3AR
Approved by order of the board of trustees on 9[th] July 2025 and signed on its behalf by:
S Taylorson – Chairman
**1**
## **Independent Examiners Report to the Trustees of Friends of Ropner Park Limited**
I report on the accounts for the year ended 31 March 2025 set out on pages 1 to 10.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees (who are also directors for purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that and audit is not required for this year (under section 144 (2) of the Charities act 2011 (the 2011 Act)) and that an independent examination is required.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
- Examine the accounts under 145 of the 2011 Act
- To follow the procedures laid down in the General Directions given by the charity commission ( under section 145(5)(b) of the 2011 Act); and
- To state whether particular matters have come to my attention.
## **Basis of the independent examiners report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. 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 in the statements below.
## **Independent examiners 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 requirements
- To keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
- To prepare accounts which accord with accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Accounting and Reporting Charities: Statements 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) 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.
Alan Brown & Co. First Floor Suite 6 High Street Sedgefield Stockton on Tees TS21 3AR
**2**
## **Friends of Ropner Park Limited**
## **Statement of Financial Activities For the Year Ended 31 March 2025**
|**INCOME AND ENDOWERMENTS FROM**
Donations and Legacies
**Charitable Activities**
Grants
Other trading activities
**Total**
**EXPENDITURE ON**
Raising Funds
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Note
2||2025
Unrestricted
Funds
£
11,951
37,900
308,902|2024
Unrestricted
Funds
£
3,311
8,000
290,305|
|---|---|---|---|---|
||||358,753
308,548
28,331|301,616
281,001
25,999|
||||336,879|307,000|
||||21,874
89,902|(5,384)
68,028|
||||89,902|68,028|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
**3**
## **Friends of Ropner Park Limited**
## **Balance Sheet**
## **At 31 March 2025**
|**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
Stocks
Cash at bank and in hand
**CREDITORS**
Amounts due falling within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted Funds
**TOTAL FUNDS**|Note
7
8
9
10||2025
Unrestricted
Funds
£
15,420
5,218
85,239|2024
Unrestricted
Funds
£
16,900
4,377
62,351|
|---|---|---|---|---|
||||90,457
(15,975)|66,728
(15,600)|
||||74,482|51,128|
||||89,902|68,028|
||||89,902|68,028|
||||89,902|68,028|
||||89,902|68,028|
**4**
## **Friends of Ropner Park Limited**
## **Balance Sheet continued**
## **At 31 March 2025**
The charitable company is entitled to exemption from audit under Section 479A of the Companies Act 2006 relating to subsidiary charitable companies for the year ended 31 March 2025.
The members have not required the charitable 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 2006.
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
- (b) 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 its surplus or deficit for each financial year in accordance with the requirements of Section 394and 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.
These financial statements have been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small charitable companies.
The financial statements were approved by the Board of Trustees on 9[th] July 2025 and were signed on its behalf by:
S Taylorson - Trustee
C Whiteside – Trustee
V Nicholson – Trustee
**5**
## **Friends of Ropner Park Limited**
## **Notes to the Financial Statements For the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statements 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); 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 conversion.
## **Income**
All income recognized in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognized as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefit will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on accruals basis and has been classified 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.
## **Tangible Fixed Assets**
Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Equipment - 25% Reducing Balance
## **Stocks**
Stocks are valued at the lower of cost and net realizable value, after making due allowances for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
**6**
## **Friends of Ropner Park Limited**
## **Notes to the Financial Statements Continued**
## **For the Year Ended 31 March 2025**
## **2. OTHER TRADING ACTIVITIES**
|Event Income
Café Takings||2025
Unrestricted
Funds
£
8,840
300,062|2024
Unrestricted
Funds
£
11,485
278,819|
|---|---|---|---|
|||308,902|290,305|
## **3. Net Income / (Expenditure)**
Net income / (expenditure) is stated after charging / (crediting)
|Accountancy
Bookkeeping
Depreciation – owned assets||2025
Unrestricted
Funds
£
1,650
1,550
5,140|2024
Unrestricted|2024
Unrestricted|2024|
|---|---|---|---|---|---|
||||Funds
£
1,600
1,300
5,633|Funds||
## **4. TRUSTEES REMUNERATION AND BENEFITS**
There were no trustees’ remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustees Expenses**
There were no trustees expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **5. Staff Costs**
The average monthly employees during the year was as follows:
|Average Number of Staff within the year
|2025
15
|2024|
|---|---|---|
|||15|
No employees received emoluments in excess of £60,000
**7**
## **Friends of Ropner Park Limited**
## **Notes to the Financial Statements Continued For the Year Ended 31 March 2025**
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and Legacies
**Charitable Activities**
Grants
Other Trading Activities
**Total**
**EXPENDITURE ON**
Raising Funds
Other
T**otal**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Funds
£
11,951
37,900
308,902|
|---|---|
||358,753
308,548
28,331|
||336,879|
||21,874
68,028|
||89,902|
## **7. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2024
Additions
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for Year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024|Equipment
Computer
Equipment
Totals
£
£
£
56,509
2,163
58,672
3,660
-
3,660|
|---|---|
||60,169
2,163
62,332
40,502
1,270
41,772
4,917
223
5,140|
||45,419
1,493
46,912|
||14,750
670
15,420|
||16,007
893
16,900|
**8**
## **Friends of Ropner Park Limited**
## **Notes to the Financial Statements Continued For the Year Ended 31 March 2025**
## **8. Stocks**
||2025|2024|
|---|---|---|
||£|£|
|Stocks|5,218|4,377|
## **9. Creditors**
|Social Security and Other Taxes
VAT
Accrued Expenses|2025
2024
£
£
947
2,005
11,828
10,695
3,200
2,900|
|---|---|
||15,975
15,600|
## **10. MOVEMENTS IN FUNDS**
|movement in funds, included in above are as follows:
**Unrestricted Funds**
General Fund
**TOTAL FUNDS**
**Unrestricted Funds**
General Fund
**TOTAL FUNDS**||At 1.4.24
Net
Movement
in Funds
At
31.3.25
£
£
£
68,028
21,874
89,902
68,028
21,874
89,902
Incoming
Resources
Resources
Expanded
Movement
in Funds
£
£
£
358,753
336,879
21,874|
|---|---|---|
|||358,753
336,879
21,874|
Net movement in funds, included in above are as follows:
## **11. PENSION COMMITMENTS**
The organization does operate a pension scheme.
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the Year Ended 31 March 2025.
**9**
## **Friends of Ropner Park Limited**
## **Detailed Statement of Financial Activities**
## **For the Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS**
**Donations and Legacies**
Donations
Subscriptions
**Other Trading Activities**
Event Income
Café Takings
**Charitable Activities**
Grants
**Total Incoming Resources**
**Expenditure**
**Other Trading Activities**
Opening Stock
Purchases
Event Expenses
Wages
Pensions
Closing Stock
**Support Costs**
**Finance**
Bank and Credit Card Charges
**Other**
Insurance
Telephone
Postage and Stationery
Sundries
Professional Fees
Repairs and Renewals
Depreciation of Equipment
**Government Costs**
Accountancy and Bookkeeping Charges
**Total Resources Expanded**
**Net Surplus / (Deficit)**|2025
2024
£
£
10,050
1,536
1,901
1,775|
|---|---|
||11,951
3,311
8,840
11,485
300,062
278,820|
||308,902
290,305
37,900
8,000|
||358,753
301,616
4.377
9,000
114,744
107,264
32,664
22,628
161,323
145,900
658
586
(5,218)
(4,377)|
||308,548
281,001
5,207
6,147
556
529
756
524
1,595
1,333
6,770
4,701
775
-
4,332
4,232
5,140
5,633|
||25,131
23,099
3,200
2,900|
||336,879
307,000|
||21,874
(5,384)|
**10**