REGISTERED CHAIUTY NUMBER: 1154681
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
ROCK PARK TRUST

ROCK PARK TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 12
Detailed Statement of Financial Activities
13

ROCK PARK TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees 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 chariti¢s preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2019).
OBJECTIVES AIW ACTIVITIES
Objectives and aims
Rock Park Trust's aim, as set out in its governing document, is that of social welfare. to improve the
conditions of life for the inhabitants of Barnstaple without distinction of political, religious or other opinions
by the provision and maintenance of a park.
Significant activities
Its main activities are the:
Provision and maintenance of..
o parkland for leisure purposes
o a children's play area
o adult gym equipment
o public toilets
o sports pttches
o public seating
o a war memorial
o floral planting
o a flagpole
Provision of a refreshment kiosk, leased to a commercial provider which generates rental income.
Maintenance of Rock Park Lodge, a house in the park grounds that is let to a tenant and used by the Town
Ranger team as a base.
Hire of parkland areas for community and commercial events.
The Committee recognises that the principal risks to the trust's activities include:
Damage through vandalism of park assets.
Excessive wear and tear to play and other equipment.
Injury claims due to lack of inspection and maintenance.
Loss of tree stock due to weather events or lack of a planting programme.
Public benefit
In setting their objectives and planning their activities described above, the trustees have had due regard to
the Charity Commission's public benefit guidance when exercising any powers or duties to which the
guidance is relevant.
Volunteer8
Barnstaple in Bloom continue to take an active role in the development of the park this year and significant
improvement has been made as they focus on different areas of the park.
Page I

ROCK PARK TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEME]Yr AND PERFORMANCE
Charitable activities
In 1879 Rock Park was left in perpetuity as a Charitable Trust to the Mayor and Aldennen of Barnstaple
Corporation, their heirs and successors, by William Rock.
Today, the Park is owned by Barnstaple Town Council and managed by the Rock Park Trust Management
Committee.
In March 2024 an agreement was put in place to enable the Town Council to undertake th¢ day-to-day
operational management of the park. the Rock Park Trust ultimately remains responsible for the park
maintenance.
Throughout 2024125 Rock Park has been hired/used by the community for a variety of different
activitieslevents
Veterans Charity events, Lions Club picnic fundraiser, Children's Hospice Southwest
running events, Race for Life, and regular events such as Parkrun, Park Yoga, fitness classes and football
Tnatches.
The Park is home to the war memorial and hosted the Act of Remembrance and Children's Remembrance
Service in November.
The Barnstaple Local Lions Club hosted their annual picnic in the park and Rowland's Fair returned, always
a popular event.
Routine maintenance and management of the park is carried out by the Town Council inhouse team
throughout th¢ year, including play area inspcction / repairs, minor park furniture repairs, tree works, as well
as grass cutting and pitch maintenance.
During the year the Trust has..
Undertaken continued maintenance resurfacing works to the footpaths.
Continued the use of the football pitches by the two youth teams.
FINANCIAL REVIEW
Financial position and principal funding source
The Trust has again achieved a sustainable financial position utilising the £50,000 receipt of an annual grant
from , Barnstaple Town Council paid in two halves. This is calculated by the Council to ensure it covers the
running costs of thc park.
Principal funding sources
The main sources of funding are..
. Grant income from BTC
Rental income from Rock Park Lodge and iefreshment kiosk
Rental Income from commercial activities such as small fun fairs
Other one-off grant applications
Fees for the use of football pitches
Page 2

ROCK PARK TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Fll¥4ANCXAL REVIEW
Reserves policy
The Trust maintains a level of general unrestricted reserves that equates to the running costs of the park of
between four and six months, which provides a significant period for review should income be delayed or
not realised. These reserves have increased from £1 10,810 at l April 2024 to £126,223 at 31 March 2025.
Designated unrestricted reserves are maintained for specific projects or for unexpected costs in risk areas
such as tree maintenance. This approach is reviewed annually in considering the budget, annual report and
accounts. These reserves have decreased from £18,750 at l April 2024 to £15,250 at 31 March 2025
following a transfer of £3,500 from thc general unrestricted reserve.
STRUCTURE, GOVERNANCE AND MANAGEMENr
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
The charity is also governed by a Scheme of Delegation (Management Agreement) between Barnstaple
Town Council and the Rock Park Trust Management Committee dated 6 March 2024.
Recruitment and appointment of new trustees
Barnstaple Town Council is the body corporate and sole trustee entitled to appoint members onto the
Management Committee.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
I 154681
Principal address
Barnstaple Town Council
Barum House
Th¢ Square
BARNSTAPLE
EX32 8LS
Trustees
Barnstaple Town Council
Independent Examiner
Mr A P Kennard FCCA
Stevens & Willey
Chartered Certified Accountants
Grenville House
9 Boutport Street
Barnstaple
Devon
EX31 ITZ
Page 3

ROCK PARK TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMtNISTRATIVE DETAILS
Management Committee
Members of Barnstaple Town Council (B TC) fonn a Management Committee. Current members and other
details relating to the Committee can be found at:
https://barnstapletowncouncil.moderngov.co.uk/mgCommitteeDetails.aspx?ID-13 8
The role of the Management Committee acting on behalf of BTC who meet four times a year is to..
Undertake managcm¢nt of the Trust and responsibilities of the Rock Park Trust Deed of 4th February 2008.
Approve the Annual Return to the Charity Commission.
. Approve the Rock Park Management Plan.
Delegate the maintenance of Rock Park to Barnstaple Town Council.
The Management Committee delegate day-to-day management of the Trust to Mr R J Ward, Town Clerk of
BTC (Clerk to the Committee).
Approved by order of the board of trustees on S. O.(-fv¥io c 200 S
and signed on its behalf by:
Trustee
ULLEFJ
Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ROCK PARK TRUST
Independent examiner's report to the trustees of Rock Park Trust
I report to the charity trustees on my examination of the accounts of Rock Park Trust (the Trust) for the year
ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 2011 {'th¢ Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission
under Section 145(5)(b) of the 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".
accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or
the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts givc a true and fair view which is not a matter considered as part of an independent
examination.
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 A P Kennard FCCA
The Assoclation of Chartered Certified Accountants
Stcvens & Willey
Chart¢red Certified Accountants
Grenville House
9 Boutport Street
Barnstaple
EX31 ITZ
Date..
Page 5

ROCK PARK TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
Unrestricted
funds
2024
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
50,000
50,000
Charitable activities
13,910
13,500
Total
63,910
63,500
EXPENDITURE ON
Charitable activities
Charitable activities
51,997
37,046
NET INCOME
11,913
26,454
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
129,560
103,106
TOTAL FUNDS CARIUED FORWARD
141,473
129,560
The notes on page O forni part of these financial statements
Page 6

ROCK PARK TRUST
BALANCE SHEET
31 MARCH 2025
2025
Unrestricted
funds
2024
Total
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
1,081
142J84
4,961
132,916
143.465
137,877
CREDITORS
Amounts falling duc within one year
(1,992)
(8,317)
NET CIJRRENT ASSETS
141,473
129,560
TOTAL ASSETS LESS CURRENT
LIABILITIES
141.473
129,560
NET ASSETS
141,473
l29,560
FUNDS
Unrestricted funds
141,473
129,560
TOTAL FUNDS
141,473
129,560
The financial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
Trustee
ULLEKJ
Trustee
The notes on page O forni part of these financial statements
Page 7

ROCK PARK TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 appllcable to charitics preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. 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 is probable that the income will be received and the amount can be mcasured reliably.
Expenditure
Liabilities are recognised 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 benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has bcen classified under headings that aggregate all cost
related to the category. Where costs cannot be dTr¢ctly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of rcsources.
Taxation
The charity is exempt from 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 bc used for particular restricted purposes within the objects of th¢ 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.
Page 8
continued...

ROCK PARK TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
CHARITABLK ACTIVITIES
2025
2024
Kiosk rent
Lodge rent
Park hire
Sports pitch income
2,700
2,500
7,110
1,600
2,700
2,500
7,000
1,300
13,910
13,500
INDEPENDENT ELXMINERS RETrIUNERATION
2025
2024
Independent examination fees
500
875
TRUSTEES, REMUNERATION AND BEIYEFITS
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.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
50,000
Charitable activities
13,500
Total
63,500
EXPENDrruRE ON
Charitable activities
Charitable activities
37,046
NET INCOME
26,454
RECONCILIATION OF FUNDS
Total funds brought forward
103,106
Page 9
continued...

ROCK PARK TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
COlklPARATIVES FOR THE STATEMEiYf OF FINANCIAL ACTIVITIES- continued
Unrestricted
funds
TOTAL FUNDS CARRIED
FORWARD
129,560
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Other debtors
225
856
225
4,736
1,081
4,961
CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade Creditors
Other creditors
1,492
500
7,567
750
1,992
8,317
MOVEMELNT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
Designated fund
110,810
18,750
11,913
3,500
(3,500)
126223
15,250
129,560
11,913
141,473
TOTAL FUNDS
129,560
11,913
141,473
Page 10
continued...

ROCK PARK TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
MOVEMENT IN FUl￿s - continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
63,910
(51,997)
11,913
TOTAL FUNDS
63,910
(51,997)
11,913
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
Designated fund
81,356
21,750
26,454
3,000
(3,000)
110,810
18,750
103,106
26,454
129,560
TOTAL FUNDS
103,106
26,454
129,560
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
63.500
(37,046)
26,454
TOTAL FUNDS
63,500
(37,046)
26,454
Page 11
continued...

ROCK PARK TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
Designated fund
81,356
21,750
38,367
6,500
(6,500)
126,223
15,250
103,106
38,367
141,473
TOTAL FUNDS
103,106
38,367
141,473
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows..
Incoming
resourc¢s
Resources
expended
Movement
in funds
Unrestricted funds
Gcneral fund
127,410
(89,043)
38,367
TOTAL FUNDS
127,410
(89,043)
38,367
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 12

ROCK PARK TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMEIYTS
Donations And legacies
Grants
50,000
50,000
Charitsble activities
Kiosk rent
Lodge rent
Park hire
Sports pitch income
2,700
2,500
7,110
1,600
2,700
2,500
7,000
1,300
13,910
13,500
Total incoming resourees
63,910
63,500
EXPENDITURE
Charitable activities
Electricity - toilet block
Gas
Water - toilet block
Park maintenance
Tree felling
Lodge repairs
Kiosk rates
Cleaning
Security
2,044
la84
1,697
32,011
2,836
986
1,617
14,327
3,220
286
187
10,542
1,610
1,889
187
10,430
1,610
51352
35,611
Support costs
Governance costs
Independent examination fees
Sundries
LegaE fees
500
70
175
875
70
490
745
1,435
Total resources expended
51,997
37,046
Net income
11,913
26,454
This page does not form part of the statutory financial statements
Page 13