2025-03-31-accounts

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X~,| CHARITY COMMISSION FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From 1 April 2024 To 31 March 2025 Charity name: Friends of Streatham Common (FoSC)

Charity registration number: 1166961

Objectives and Activities

	sore
	reference
Summary ofthe purposesofthe charityas setout in itsgoverning document	rae :	FoSCexiststo: 1. promotetheconservation, protection and improvementoftheenvironment, including Streatham Common,theRookery gardenandtheStreatham Memorial Garden; 2.advancethe education ofthe public intheareasofthe charity's operation; 3. promotethe provision ofsafe facilities, including children’s play areas,
		nature reserves, community events and gardening
		spaces, inthe interests ofsocial welfare.
Summaryofthe main activities in	Para ain2024-25 FoSC’s activitiessupported thepurposes —Ssi	119	above.
relation tothose
purposesforthe publicbenefit, in particular, the activities, projectsor		FoSCcontinued toworkwith StreathamCommon Co- operative (SCCoop)to raisefunds which havebeen/will bespenton improvementstothe Rookery Garden e.g. purchase ofplantsand Streatham Commo paddling pool.
services identified in
theaccounts.		Fund raising included business sponsorship. FoSCalsoworkedwithLambethCouncilonthewider Common, discussing requirementsformaintenanceand
		other enhancements.
		The high profilecentre-piece ofFoSC’s effortswas Kite Day held in May. Thisfree eventwasattended by several thousandpeople,includinganumberofexpertkitefliers. in addition therewere children’s play facilities, food&
		drinkvendors and manycommunity group stalls.
		Feedbackwasoverwhelmingly positive.
		Othereventsorganised byFoSC includedan EasterEgg Hunt, apen-airShakespeareandafunDogShow. FoSC also ran a numberof natural historywalks around
		the Common. Somewereon itsown accountand some
		jointlywithLambethCouncil.

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Conservation volunteering took place, including work with
SCCoop on horticulture in the Rookery. Conservation
measures were also undertaken in the woods e.g.
improving paths and efforts to reduce erosion.
In 2024-25 FoSC has supported Streatam Utd, a
children’s football clubs which holds regular matches on
the Common.
| FoSC continued to provide a regular newsletter, Common
Knowledge, to its members.
Statement <a3 The Trustees have had regard to the public benefit in the
confirming whether activities above. Promoting improvements to the Common
| the trustees have and Rookery, and supporting children’s play, is likely to
| had regard to the enhance the public’s enjoyment of those spaces. The
| guidance issued by Trustees see public benefit as central to FoSC’s purpose.
the Charity
| Commission on
| public benefit.
Additional information (optional)
You may choose to include further statements where relevant about:
[sorereteence [OO
Policy on grant making Para 138
| Policy on social investment
| including program related Para 1.38
_ investment oo
Contribution made by
volunteers Para 1.38
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| Other
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Achievements andPerformance —ss—| ; - Summary of the main achievements FoSC has been abie to support new planting of the charity, identifying the in the Rookery Garden and environmental difference the charity’s work has Para | improvements, especially in the Streatham made to the circumstances of its 1.20 | Common woods. beneficiaries and any wider benefits to society as a whole. It has also engaged Lambeth Council to effect various repairs to the Common which benefited all users and helped protect its Environment. It continues to engage the Council on concerns such as the future of the old car park, old road and placement of large bins.

Additional information (optional)

You may choose to include further statements where relevant about: __ Achievements against objectives set Para 1.41

| Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives

Para 1.41

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| Other
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Financial Review

_	Review ofthe charity’s		Para 1.21	Friends ofStreatham Common is in a
		financial position attheend
_	ofthe period			normal running expensesfrom regular
				incomesuch as membership fees, which
				areadjusted from time totime. Fundraising
				Common /Rookery orto support public
				events.
			Statement explaining the policy forholding reserves
i	Statingwhytheyare held			and tocover basic running expenses.
;				Restricted Reserves arisefromdonations fora specific purpose or project. Current
				restricted reserves largely relateto
				ofshared purposes. SCCoop manages the
				Rookery undercontract to Lambeth
				Council, aiming to ensure it is a good
				Communitywhich has an agreementwith
				Lambeth Council to undertake the management
				of, and gardening in, the Rookery.
	Amountofreservesheld		ParaT.22—	Totalfunds held atthe year-endwere
				£67,210.94.
	reserves			.
	deficit			ok :
	Explanation of any		Para 1.23	N/A
	uncertainties about the
	charity continuing as agoing
	concern		ee	_

Additional information (optional)	Additional information (optional)
You may choosetoincludefurther statementswhere The charity’s principal			where relevant about: In 2024-25, fundraisingwas spread across
sources offunds (including			a numberofactivities	e.g. appeals for
anyfundraising)	mara ‘ara	147 4.	specificpurposesandChristmas	Christmas Fair.
objectives including any socialinvestmentpolicy adopted A description ofthe principal	Para	1.46
risksfacing the charity	Other	Para1.46	1.46		_

Structure, Governance and Management

Description ofcharity's
trusts:		ee	_—
	Para 1.25	Association Constitution
How is the charity Trustee selection methods	Para 1.25 Para 1.25	Charity incorporated Organisation eee Trusteesare elected by members ofthe
including details ofany		Friends ofStreatham Common at its
constitutional provisions e.g.		Annual General Meeting. TheTrustees
election to post orname of		may co-optto fill vacancies, butsuch
any person orbody entitled		appointments must be confirmed atthe
toappointone ormore		subsequentAGM.
trustees

Additional information (optional)	Additional information (optional)	Additional information (optional)
You may chooseto include furtherstatementswhere relevant about: _ Policiesandprocedures	adopted forthe induction and training oftrustees Para 1.51
				The charity’s organisational structure and anywider networkwithwhichthe
	charityworks	Para 1.51	members oftheCommittee.
			Relationshipwith any related parties	Para1.51
				objectives arevery similartoFoSC’s.

| whichpaddlingFoSCpool. wishes The work to seeit done.does is workOn || application FoSC assesses specific SCCoop project proposals, eg planting, and | i | makes grants to SCCoop where such | | proposals will further FoSC’s own charitable objectives. | | Other — | Reference and Administrative details Friends of Streatham Common Other name the charity uses | FoSC or the Friends Registered charity number 1166961 Charity’s principal address 48 Strathbrook Road, Streatham, London, SW16 3AY

Names of the charity trustees who manage the charity

F Name ofperson (or
wholeyear appointtrustee(ifan
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Corporate trustees — names of the directors at the date the report was approved

Name of trustees holding title to property belonging to the charity

[Trusteename —s—s—s*|[Datesactedifnotforwholeyear] | es

Funds held as custodian trustees on behalf of others | hD e scrld i nptionthis capacityof the assets — - - Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects | 7 : - Details of arrangements for safe custody and segregation of such assets from the charity’s own assets |

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser a Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

7on for non-disclosure of key personnel details er ; _ re optionalinformation

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Ape _
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Declarations

The trustees declare that they have approved the trustees’ report above.

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Signed on behalf of the charity’s trustees
-Crete ty (aM,
Full name(s) Caroline Anne Hewitt David Jonathan Malley
Position (eg Chair Secretary
Secretary, Chair,
etc)
Date) 97th Jen arg wes
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x CHARITY COMMISSION Friends of Streatham Common ie? FOR ENGLAND AND WALES

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Receipts and payments accounts
from To
Section A Receipts and payments
Unrestricted Restricted Endowment
funds funds funds eee Last year
to the nearest£ to the nearest£ to the nearest£
to the Rearest to the nearest [£]
A1 Receipts
events C“‘idRSSSSCSAGT |
[Donations 10 | [24,304]
sateietan
Pd |
aarpaepmage| |
SR te 4 176)
0 aes |
Co CES |
Rounding En
b total (Gross income for ARJ| [44.284,] -—__ 35475 | [___ 35930,
A2 Asset and investment sales,
(see table).
es See
Subtotal|
A3 Payments
[Environmental improvements | 188 Pd 85144|
PC | [«1,087]
insurance,—“~~‘—s“‘“‘STOO! SF Fe |
[PayPalWorldPayCharges | SAT PT| sthineereen7687, [2] ee
Pe
Pe x
RoundingCC Ea
es
Subtotal] ee «ea, EEL) 5
12,688] | [34,961] | P6447 [|]
A4 Asset and investment
purchases, (see table)
Se
Sub total]
Total payments [tam] aera)
Net of receipts(payments)[-_1407] [- 10,768 amainta176
A5STransfersbetweenfunds {|| amma] |
A6 Cash funds last year end 79,386
Cash funds this year end |—67,211|
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CCXX R1 accounts (SS)

1

24/01/2026

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Section B Statement of assets and liabilities at the end of the period
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Unrestricted Restricted Endowment
Categories Details funds funds funds
to nearest ta nearest€ te nearest£
eS es |ee
Total cash tunds san|{ | san]
{agree balances with receipts and payments
account(s))
Unrestricted Restricted Endowment
funds funds funds
Details to nearest £ to nearest £ to nearest [£]
— —
Details npr Cost (optional) a
— —<=
Fund to which Current value
Bé Assets retained for the Details asset belongs (iCost (optio n al) |optional
st lhl ee |ee
Fund to which Amount due When due
— —Details —=liability relates tional | al
Signed by one or two trustees on . . Date of
behalf of alt the trustees Ah ee approval
Chair CH 22/7/26
Treasurer quae Richard Payne 27/1 /2e
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CCXX R2 accounts (SS)

2

24/01/2026

Independent Examiner's Report on the Accounts ~~ee~~

Report to the trustees/members of On accounts for the year ended Set out on pages

Friends Of Streatham Common

31[st] March 2025

1-2

Respective responsibilities of trustees and examiner

The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed. It is my responsibility to: • examine the accounts (under section 43 of the Act), • to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7}(b) of the Act), and • to state whether particular matters have come to my attention.

Basis of independent examiner's 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 a 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 any 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 statement below. Independent examiner's statement In the course of 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 41 of the Act; and • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act 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. Signed: Date: 30[th] January 2026 ~~|~~ Name: Dr Kevin Riley ~~Po~~ Relevant professional qualification(s) or n/a body (if any): ~~Po~~ Address: 12 Braxted Park London SW16 3DW ~~oo~~

Disclosure Section

Only complete if the examiner needs to highlight particular problems

Give here brief details of issues that the examiner wishes to disclose.

As in previous years, a final copy of the Trustees’ Annual Report was not available at this time. The Accounts reviewed are those as seen by the Trustees and as presented to the Annual General Meeting. In my view the accounts are consistent with the available documentation and so appear to offer a reasonable view of the financial position of the Friends of Streatham Common. Analysis of the funding position suggests that the charity is financially robust and resilient. Basis for Accounts Preparation.With the implementation of Charities SORP (FRS 102) 2026 in January 2026, FOSC should review the current basis on which it prepares its accounts and determines whether to select the Accruals or the Receipts and Payments basis. If the accruals basis is selected, it should review the effect of SORP 2026 on current practice and the work needed to modify its current accounts reporting process. Grant Making.Previous awards have been made on an ad-hoc basis, for which a light-weight monitoring and reporting regime was appropriate. However, Grant Awards from FOSC have recently become a material activity, and a strengthened and more structured approach, supported by clear criteria for selecting a grant award rather than a procurement approach, should be considered if the current level of Awards is expected to continue. Guidance and specific disclosure requirements for grant-making charities are provided in Charities SORP 2015, and 2026. It should be noted that the Guidance requires that the Notes to the Accounts must provide the following details which reconcile with the total of grants payable, so as to enable the user of the accounts to gain an understanding of the nature of the activities or projects being funded by the Grant-Maker: • the total amount of grants paid analysed between grants to individuals and grants to institutions; • an analysis of the total amount of grants paid by nature or type of activity or project being supported; and • the amount of support costs allocated to grant-making activities. A suggested tabular format for presenting this information is available in the Guidance. Recommendation: In support of this, FOSC might wish to develop a formal Policy Document setting out how the overall Grant Awarding process is to be managed across the following subsidiary activities: • Guiding Policy & Principles • Pre-Qualification of Candidates • Project Qualification & Assessment process • Awarding Process • Project Funds Phasing, T & C’s, Delivery & Monitoring • Reporting, supported by clear criteria for establishing which of Grant Award, normal procurement, Call-Off contract or other vehicle is the most appropriate means for realising FOSC’s project objectives.