## Friends of Beaumont Park Ltd
Charity number 1129268
A company limited by guarantee number 06834350
## Annual Report and Financial Statements
for the year ended 30 September 2025
## Friends of Beaumont Park Ltd
Annual Report and Financial Statements for the year ended 30 September 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 13|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Friends of Beaumont Park Ltd
## Trustees' report for the year ended 30 September 2025
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Julie Dempster Chair Timothy Wilkes Treasurer Christopher Connally David Rudd John Stevenson Andrew J Coomber Joanne McDonald Abigail C Steele Andrew Steele **Charity number** 1129268 Registered in England and Wales **Company number** 06834350 Registered in England and Wales **Registered and principal address Bankers** The Depot Virgin Money Beaumont Park 40 New Street Beaumont Park Road Huddersfield Huddersfield HD1 2BT HD4 7AY
## **Independent examiner**
Simon Bostrom FCIE **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 3 March 2009. It is governed by a memorandum and articles of association as amended on 27 March 2009 and new Articles were adopted by Special Resolution on 15 March 2017. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members by an ordinary resolution.
2
## Friends of Beaumont Park Ltd
## Trustees' report (continued) for the year ended 30 September 2025
## **Objectives and activities**
## **The charity's objects**
To promote the benefit of the residents without distinction of sex, sexual orientation, age, disability, nationality, race or of political, religious or other opinions, by associating together the said inhabitants and the statutory authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants; in particular, but not exclusively by the preservation, promotion, support, assistance and improvement of Beaumont Park.
To promote such other purposes as are charitable according to the laws of England and Wales for the benefit of the public as may from time to time be determined.
## **The charity's main activities**
As a ‘Friends’ group connected to a public park we work closely with Kirklees council to help maintain and improve the facilities for all users across all age groups that use the park. The 'Friends’ have a visitor centre which is well used as a community venue hosting many local groups as well as serving as a café. The café is operated and run entirely by volunteers to help raise funds for FOBP.
We work closely with local schools and other charities to help develop and raise awareness of the park and its history. We also provide educational facilities for people to learn about environmental issues, health and wellbeing, leisure pursuits and ‘play’ for people across all age ranges.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular advancement of arts, culture, heritage or science and advancement of environmental protection and improvement.
## **Achievements and performance**
Friends of Beaumont Park continues to run a programme of large outside events and the opening up of the Visitor Centre. Large events have included the Santa Procession with Carols at the Bandstand, Easter Fun, Yorkshire Gala Day, National Play Day and Beaumont Barks. These events generate considerable funds to reinvest in work in the park.
Friends of Beaumont Park have completely funded and project managed the development of a new play area for very young children, as well as repairs and improvements to the main play area in the park. We hope that these will make it less prone to wear and tear in future years.
The Visitor Centre’s planning permission was due to expire shortly, but has now been renewed. Friends of Beaumont Park continue to maintain the Centre and one of our projects for the short-term future will be to renovate the floor of the Centre, which is becoming uneven.
Friends of Beaumont Park have paid for repairs/resurfacing of several of the paths in the park.
The cascade in the park was repaired after a cable was vandalised – many thanks to John Stevenson for this.
We continue to update our website and post on 2 social media platforms – Facebook and Instagram.
There has been general ongoing maintenance and the Nature Story Trail sculptures and the cedar tree sculpture are regularly oiled and painted where necessary.
Beaumont Park won the 2025/2026 Green Flag Award yet again, thanks to John Mason, Senior Kirklees gardener and Simon Bottomley, with our help and support.
## **Financial review**
The net income for the year was £8,975, including net income of £8,975 on unrestricted funds and net income of £0 on restricted funds after transfers.
3
## Friends of Beaumont Park Ltd
## Trustees' report (continued) for the year ended 30 September 2025
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £68,515.
Within the reserves there is a total of £10,698 designated funds towards restoring park facilities, building an archive of the Park history, restoration of the Cascade area and creating a memorial garden. More details are provided in note 8. After excluding these sums the remaining reserves were £57,817.
The trustees aim to provide enough reserves to cover 3-6 months worth of normal annual expenditure from our activities, and this is reviewed annually once the accounts have been signed. The purpose of retaining reserves is to enable the smooth running of the charity and to enable an orderly winding up should the charity need to close. This would equate to approximately £8,500 to £17,000.
In practice, reserves have been much higher than this for some years. This is mainly because of the continuing success of fund-raising events coupled with delays in being able to get projects done. Trustees are continuing to identify new projects to make use of these additional reserves.
4
## Friends of Beaumont Park Ltd
## Trustees' report (continued) for the year ended 30 September 2025
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 18/02/2026
Julie Dempster (Trustee)
5
## Friends of Beaumont Park Ltd
## Independent examiner's report to the trustees of Friends of Beaumont Park Ltd
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 30 September 2025, which are set out on pages 7 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts 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 your charity's accounts as carried out under section 145 of the Charities Act ('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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 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
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 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.
Simon Bostrom FCIE
20/02/2026
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Friends of Beaumont Park Ltd
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 30 September 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
6,594
Sales
50
Membership
69
Visitor centre hire
4,162
Refreshment income
26,055
Event income
2,022
Group income
2,004
Other income
865
Profit on sale of fixed asset
-
**Total income**
41,821
**Expenditure on:**
Refreshment sale costs
5,477
Insurance
2,197
Repairs and maintenance
823
Cleaning
153
Office and other costs
543
Telephone and internet
770
Printing
100
Equipment
453
Independent examination
870
Depreciation
6,920
Events
3,177
Park works
6,041
Utilities
2,501
Group expenses
1,798
Professional fees
1,023
**Total expenditure**
32,846
**Net income**
8,975
**Fund balances brought forward**
113,023
**Fund balances carried forward**
(3)
121,998|2025
Restricted
funds
£
850
-
-
-
-
-
-
-
-
850
-
-
-
-
50
-
-
-
-
-
800
-
-
-
-
850
-
-
-|2025
Total
funds
£
7,444
50
69
4,162
26,055
2,022
2,004
865
-
42,671
5,477
2,197
823
153
593
770
100
453
870
6,920
3,977
6,041
2,501
1,798
1,023
33,696
8,975
113,023
121,998|2024
Total
funds
£
3,392
174
50
4,175
26,252
2,064
2,292
3,039
550
41,988
6,665
2,215
651
241
389
747
26
694
870
1,715
4,367
3,723
3,144
1,674
-
27,121
14,867
98,156
113,023|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Friends of Beaumont Park Ltd
## Balance sheet
|as at 30 September 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
53,483
**Total fixed assets**
53,483
**Current assets**
Stock
789
Debtors and prepayments
(5)
1,446
Cash at bank and in hand
(6)
67,506
**Total current assets**
69,741
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
1,226
**Total current liabilities**
1,226
**Net current assets**
68,515
**Net assets**
121,998
**Funds**
Unrestricted funds
General unrestricted funds
111,300
Designated funds
(8)
10,698
Unrestricted funds
121,998
Restricted funds
-
**Total funds**
121,998|2025
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2025
Total
£
53,483
53,483
789
1,446
67,506
69,741
1,226
1,226
68,515
121,998
111,300
10,698
121,998
-
121,998|2024
Total
£
13,242
13,242
834
1,741
98,381
100,956
1,175
1,175
99,781
113,023
100,191
12,832
113,023
-
113,023|
|---|---|---|---|
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 18/02/2026
## Julie Dempster (Trustee)
8
## Friends of Beaumont Park Ltd
## Notes to the accounts
## for the year ended 30 September 2025
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Visitor centre equipment: over 5 years Wedding Facilities: over 3 years Park Equipment: over 10 years Storage Container: over 5 years
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
9
## Friends of Beaumont Park Ltd
## Notes to the accounts
for the year ended 30 September 2025
## **1 Accounting policies**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
10
## Friends of Beaumont Park Ltd
## Notes to the accounts continued
## for the year ended 30 September 2025
|**2 **
**3 **
**4 **
**5 **
**6 **|**Grants and donations**
Kirklees Council
Nigel Clarke legacy
Other donations
**Restricted funds**
Playday Fund
**Fund name**
Playday Fund
**Tangible assets**
**Cost**
At 1 October 2024
Additions
At 30 September 2025
**Depreciation**
At 1 October 2024
Charge for year
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024
**Debtors and prepayments**
Debtors
Prepayments
**Cash at bank and in hand**
Cash at bank
Cash in hand|2025
Unrestricted
funds
£
-
5,246
1,348
6,594
Balance b/f
Incoming
£
£
-
850
-
850
**Purpose of restriction**
£
£
22,132
13,600
-
47,161
22,132
60,761
22,132
3,475
-
6,078
22,132
9,553
-
51,208
-
10,125
Towards the playday event.
Storage
container &
refreshment
Park
installations|2025
Restricted
funds
£
850
-
-
850
Outgoing
£
850
850
£
1,062
-
1,062
1,062
-
1,062
-
-
Wedding
facilities|2025
Total
funds
£
850
5,246
1,348
7,444
Transfers
£
-
-
£
12,038
-
12,038
8,921
842
9,763
2,275
3,117
2025
£
317
1,129
1,446
2025
£
67,106
400
67,506
Equipment|2024
Total
funds
£
2,000
-
1,392
3,392
Balance c/f
£
-
-
Total
£
48,832
47,161
95,993
35,590
6,920
42,510
53,483
13,242
2024
£
619
1,122
1,741
2024
£
97,841
540
98,381|
|---|---|---|---|---|---|
11
## Friends of Beaumont Park Ltd
## Notes to the accounts continued
## for the year ended 30 September 2025
|**7 Creditors and accruals**
2025
£
Creditors
138
Accruals
888
Deferred income (see note below for analysis)
200
1,226
**Deferred income**
Deferred to
next year
£
Christmas Fayre
200
200
**Item name**
**Reason for deferral**
Christmas Fayre
Money received in advance for the Christmas Fayre.|2024
£
46
1,049
80
1,175
Released
from last
year
£
80
80|
|---|---|
|**8 Designated funds**
Restoration fund
Archive fund
Cascade fund
Nigel Clarke memorial
**Fund name**
Restoration fund
Archive fund
Cascade fund
Nigel Clarke memorial|Balance b/f
Incoming
Outgoing
Transfers
Balance c/f
£
£
£
£
£
12,035
-
-
(5,379)
6,656
97
-
-
-
97
700
-
700
-
-
-
-
1,301
5,246
3,945
12,832
-
2,001
(133)
10,698
**Reason for designation**
Towards restoration of the park facilities.
Towards building an archive of the history of Beaumont Park.
Towards restoration of the 'Cascade' area of the park.
Originally a legacy donation that the trustees have designated towards works
in the garden.|
|---|---|
## **9 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
12
## Friends of Beaumont Park Ltd
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 September 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
6,594
1,392
Sales
50
174
Membership
69
50
Visitor centre hire
4,162
4,175
Refreshment income
26,055
26,252
Event income
2,022
2,064
Group income
2,004
2,292
Other income
865
3,039
Profit on sale of fixed asset
-
550
**Total income**
41,821
39,988
**Expenditure**
Refreshment sale costs
5,477
6,487
Insurance
2,197
2,215
Repairs and maintenance
823
651
Cleaning
153
241
Office and other costs
543
389
Telephone and internet
770
747
Printing
100
26
Equipment
453
694
Independent examination
870
870
Depreciation
6,920
1,715
Events
3,177
2,545
Park works
6,041
1,969
Utilities
2,501
3,144
Group expenses
1,798
1,674
Professional fees
1,023
-
**Total expenditure**
32,846
23,367
**Net income / (expenditure)**
8,975
16,621
**Fund balances brought forward**
113,023
96,402
**Fund balances carried forward**
121,998
113,023|2025
Restricted
funds
£
850
-
-
-
-
-
-
-
-
850
-
-
-
-
50
-
-
-
-
-
800
-
-
-
-
850
-
-
-|2024
Restricted
funds
£
2,000
-
-
-
-
-
-
-
2,000
178
-
-
-
-
-
-
-
-
-
1,822
1,754
-
-
-
3,754
(1,754)
1,754
-|2025
Total
funds
£
7,444
50
69
4,162
26,055
2,022
2,004
865
-
42,671
5,477
2,197
823
153
593
770
100
453
870
6,920
3,977
6,041
2,501
1,798
1,023
33,696
8,975
113,023
121,998|2024
Total
funds
£
3,392
174
50
4,175
26,252
2,064
2,292
3,039
550
41,988
6,665
2,215
651
241
389
747
26
694
870
1,715
4,367
3,723
3,144
1,674
-
27,121
14,867
98,156
113,023|
|---|---|---|---|---|
13