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2021-12-31-accounts

ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

FOR

31 DECEMBER 2021

Charity Number 1178134

ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

Contents Page
Members of the board and professional adviser 1
Trustees’ annual report 2-5
Independent examiners report 6
Statement of financial activities 7
Balance Sheet 8
Notes to the financial statements 9-15

ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

The Board of Trustees

Original Trustees:

John Lake - Chairman Julian Burton - Vice Chairman David Wood - Secretary Michael Hulme - Treasurer

New Trustees Appointed October 2019:

Caroline Cooper Paul Gerrard Norman Harris David Redshaw

New Trustee Appointed October 2020

Andrew Bailey

Charity registered number 1178134

Registered Address

7 Northwood Rise Ashbourne Derbyshire DE6 1BF

Independent Examiner

Mark Newey – Derby Community Accountancy Service

Solicitors:

JC Lawyers – Ashbourne

Both positions to be ratified by the AGM.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

TRUSTEES ANNUAL REPORT

Ashbourne Recreation Ground Sports and Community Partnership board of trustees have pleasure in presenting their annual report and the unaudited financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 December 2021.

Structure, governance, and management

Objectives and activities

To promote for the benefit of the inhabitants of Ashbourne, and the surrounding area the provision of multi-purpose sporting facilities for recreation of other leisure time occupation for individuals or groups who have the need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of the life of said inhabitants.

Summary of the main activities undertaken for the public benefit in relation to these objectives

In planning our activities for the year, we kept in mind the Charity Commissions guidance on public benefit at our trustee meetings.

Review of the Year’s developments and achievements

Objectives:

At the end of December 2020, the Trustees aim of creating a new centre of excellence for sport and the community was getting closer to becoming a reality. DDDC, EWCB and the Football Foundation had all confirmed grant funding to support the project of £826k which was sufficient to enable the Partnership to commence build. Key to this was the EWCB’s offer of £250k which was conditional upon funding being spent by the end of January 2021, a challenge the Trustees were happy to accept.

Lease:

Progress on this was tedious and was still a long way from being resolved as we entered 2021. DDDC had reaffirmed its support to get this over the line and had appointed two officers to act as the point of contact however in reality we were still subject to the rigorous checks and balances expected by Councillors and now with the acceptance of grant funding we had the added dimension of third-party intervention. In many ways this third-party intervention added to the complexity and without the strong support of home team solicitors at times we were very much working alone. Endless rounds of discussions took place throughout the year in a bid to resolve all outstanding issues. The relationship between the football pitches and the pavilion made it even more difficult as DDDC repeatedly reminded us of ownership.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

TRUSTEES ANNUAL REPORT

One major hurdle we had to overcome as we entered contractual obligations with ENROK was that the Football Foundation insisted that no grant funding would move between the parties until the 50-year lease had been signed and confirmed by their solicitors, a point that would prove pivotal as we moved through 2021.

Covid also had a major part to play in the ongoing discussions because it restricted opportunities to get all sides around the table to thrash out individual points and a lack of IT meeting capability on the part of the home teams solicitors held us back even further.

During November 2021 we finally managed to get all parties to the point of agreement so the lease could be signed by DDDC to end a mammoth task.

Building Project:

Building work was kicked off through a letter of intent as the Partnership could not enter contractual relations with ENROK until all discussions concerning the lease had been concluded.

The actual building work commenced over the Christmas holiday period and into January with the diversion of the HV Cable and demolition of the existing pavilion. This was a truly momentous occasion because we all thought that once the existing pavilion had been demolished the new one was just around the corner. The initial build programme was 39 weeks, so a September opening was being planned. Initial work proceeded at a pace but shortages of materials due to external factors and a complete re-think over the roof material meant that delays were inevitable.

Further significant delays occurred with the non-availability of glass for the double glazing making it impossible to commence any internal work until the building was watertight. These two issues caused around fifteen weeks of delay and added to the Partnerships frustration as September and then November openings were passed by.

The building contract was split into two phases due to the complexities of the funding regime with Phase 1 Build £792k and Phase 2 External Works £36k enabling the Partnership to start work without all the funding being in place. At the time of lease signature over £600k had been expended with ENROK and by December we were holding the regular monthly site meetings inside the pavilion albeit wearing hard hats and protective equipment.

Grants:

During the early part of 2021 further grants were secured from Seven Trent Water £120k, Garfield Weston Trust £25k and Landfill Tax £30k making a total of just over £1m secured through grant funding. This was a fantastic effort by Albert Golding, Norman Harris and David Wood and put the Partnership in a strong financial position to complete the project.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

TRUSTEES ANNUAL REPORT

Organisation:

Several organisational issues needed to be resolved before the Partnership could commence trading and these included:

Delays to the build programme have to a certain extent bought the Partnership further time to consider these issues and put appropriate processes and procedures in place. Key to moving forward was the appointment in July of an experienced Facility Manager to guide us through the first few months and further appointments will be made depending upon the organisations trading success

Summary:

Six key objectives were set for 2021, four have been closed out and two because of programme delays have moved into 2022. The highlights of the year include:

January

March/April

June

July

November

December

ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

TRUSTEES ANNUAL REPORT

FINANCIAL REVIEW

Reserves Policy

The charity’s reserves policy aims to hold 3 months running costs in reserve

Independent Examiner

Derby CAS are continuing in office as independent examiner

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Ashbourne Recreation Ground Sports and Community Partnership registered with the charity commission on 26[th] April 2018.

Trustee selection methods

A skills audit has been undertaken to discover those skills which are required by the trustee body. Efforts are made to recruit trustees who meet the skill requirement .

Risk management policy

The trustees examine the major risks that the charity faces each financial year when preparing and updating the strategic plan. The charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the charity in the future.

Independent Examiner

Derby CAS are continuing in office as independent examiner

Registered office: 7 Northwood Rise Ashbourne Derbyshire DE6 1BF

Signed on behalf of the Trustees David Wood Trustee

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

Independent Examiner's Report to the Trustees of Ashbourne Recreation Ground Sports and Community Partnership

I report on the accounts of the charity for the year ended 31 December 2021 which are set out on pages 7 to 15 .

Respective responsibilities of the trustees and examiner

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 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the 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 which gives 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 order to enable a proper understanding of the accounts to be reached.

Mark Newey ACMA Date Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DE1 1RY

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

STATEMENT OF FINANCIAL ACTIVITY

YEAR ENDED DECEMBER 31[st] 2021

Total Funds Total Funds
Year to 31 Year to 31
Unrestricted Restricted Dec 2021 Dec 2020
Funds Funds
Note
£
£ £ £
Income from:
Donations 3 - - - 406
Charitable activities 4 - 877,443 877,443 39,000
Other income 5 2,488 - 2,488 150
Investment income 6 17 - 17 -
------------------------------------- ------------------------------------- ------------------------------------- --------------------------------
Total incoming resources 2,505 877,443 879,948 39,556
------------------------------------- ------------------------------------- ------------------------------------- --------------------------------
Expenditure on:
Raising funds - - - -
Charitable activities 24,151 39,266 63,417 33,880
-------------------------------- ------------------------------------- ------------------------------------- -----------------------------------
Total resources expended 7 24,151 39,266 63,417 33,880
-------------------------------- ------------------------------------- ------------------------------------- ---------------------------------
Net incoming/(outgoing)
resources before transfers (21,646) 838,177 816,531 5,676
Transfer between funds 740,570 (740,570) - -
-------------------------------- --------------------------- -------------------------------- ---------------------------
Net incoming/(outgoing)
resources for the year 718,924 97,607 816,531 5,676
Balances brought forward 4,390 4,221 8,611 2,935
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Balances carried forward 723,314 101,828 825,142 8,611
================================ =========================== ================================ ================================

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 9 to 15 form part of these financial statements.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

BALANCE SHEET

31 DECEMBER 2021

2021 2020
Note £ £ £ £
Fixed assets
Tangible assets 11 740,570 -
Current assets
Cash at bank and in hand 135,599 10,531
Debtors 10 - -
-------------------------------- ---------------------------
135,599 -
Creditors: amounts falling due
within one year 12 51,027 1,920
-------------------------------- --------------------------------
Net current assets 84,572 8,611
-------------------------------- --------------------------------
Total assets less current liabilities 825,142 8,611
--------------------------- --------------------------------
Net assets/(liabilities) 825,142 8,611
=========================== ================================
Funds
Restricted 13 101,828 4,221
Unrestricted Reserves 13 723,314 4,390
--------------------------- --------------------------------
TOTAL FUNDS 825,142 8,611
=========================== ================================

The financial statements were approved by the members of the committee on the and signed on their behalf by:

D. Wood Trustee

The notes on pages 9 to 15 form part of these financial statements.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity information

Ashbourne Recreation Ground Sports and Community Partnership is a registered charity and is a CIO. The charity’s registered office is 7 Northwood Rise, Ashbourne, Derbyshire, DE6 1BF. This is to be changed to, The Pavilion, Cokayne Avenue, Ashbourne, Derbyshire DE6 1EJ. It became a registered charity on 26[th] April 2018. At the end of the year there were 9 Trustees

1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it apples from 1 January 2015. The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in Sterling which is the functional currency of the charity. Monetary amounts in these financial statements to the nearest £. The accounts have been prepared on historical cost convention. The principal accounting policies adopted are set out below.

These are accounts for the year ended 31 December 2021 are prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2015.

1.2 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable Funds

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.

1.4 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market value of gifts received and in assets acquired. No amounts are included in the financial statements for services donated by volunteers.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in the support of the charitable activities.

1.6 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.9 Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Derecognition of financial liabilities

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

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Taxation

The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

1.12 Depreciation

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:-

Asset category Annual rate Building 2%

2 Critical accounting estimates and judgements

3. Voluntary income

Voluntary income
Total Funds
Unrestricted Restricted Year to 31 Period to 31
Funds Funds Dec 2021 Dec 2020
£ £ £ £
Donations - - - 406
-------------------------------- ------------------------------------- ------------------------------------- --------------------------------
- - - 406
================================ ===================================== ===================================== =============================

4. Grants receivable

Total Funds
Unrestricted Restricted Year to 31 Period to 31
Funds Funds Dec 2021 Dec 2020
£ £ £ £
Ashbourne Town Council - - - 2,000
Derbyshire County Council - - - 1,000
Derbyshire Dales District Council - 281,275 281,275 36,000
England and Wales Cricket Board - 250,000 250,000 -
Severn Trent Water - 108,120 108,120 -
Garfield Weston Foundation - 25,000 25,000 -
Landfill Tax - 28,500 28,500 -
Football Foundation - 184,548 184,548 -
-------------------------------- ------------------------------------- ------------------------------------- --------------------------------
- 877,443 877,443 39,000
================================ ===================================== ===================================== =============================

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

5 Sundry Income

Year to
31 Dec
2021
£
Sundry
2,488
______
2,488
===========================
6
Interest receivable
Year to
31 Dec
2021
£
Bank interest receivable
17
===========================
7.
Total resources expended
Building costs
Quantity surveyor costs
Consultancy – mechanical &electrical
Consultancy – structural
Architects fees
Printing, stationery& postage
Internet costs
Legal fees
Insurance
Accountancy fees
Depreciation
Sundry
Total Funds
Year to 31
Dec 2021
£
17,366
3,300
1,200
5,400
12,000
60
337
6,600
-
900
15,114
1,140

63,417
Year to
31 Dec
2020
£
150
____
150
===========================
Year to
31 Dec
2020
£
-
===========================
Total Funds
Year to 31
Dec 2020
£
21,053
-
1,920
-
9,000
30
101
1,041
685
-
-
50

33,880

Expenditure on charitable activities was £63,417 (2020: £33,880) of which £39,266 was restricted.

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

8. Net (expenditure)/income

Net (expenditure)/income
Year to Year to
31 Dec 31 Dec
2021 2020
£ £
Independent examiner’s Fees 900 -
Depreciation 15,114 -
=========================== ===========================

9. Trustees and key management personnel

During the year trustees did not receive remuneration for their roles as trustees The key management personnel of the charity consist of the trustees.

The aggregate payroll costs were:

Year to Period to
31 Dec 31 Dec
2021 2020
£ £
Wages and salaries - -
National Insurance - -
Pension - -
-------------------------------- --------------------------------
- -
================================ ================================

No employee earned more than £60,000 per annum. No trustees were reimbursed for expenditure.

Particulars of employees:

The average number of staff employed by the charity during the financial year amounted to:

Year to Year to
31 Dec 31 Dec
2021 2020
No No
Direct Charitable Staff (full time equivalent) - -
Administration - -
___ ___
- -
================ ================
10. Debtors:
2021 2020
£ £
Debtors - -
-------------------------------- --------------------------------
- -
================================ ================================
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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

11. Fixed Assets

Cost as at 1 January 2021
Additions
Disposals
Cost as at 31 December 2021
Depreciation as at 1 January 2021
Depreciation charge for the year
Depreciation on Disposals
Depreciation as at 31 December 2021
Net Value as at 31 December 2021
Net Value as at 1 January 2021
Buildings
Total
£
£
-
-
755,684
755,684
-
-
755,684
755,684
-
-
15,114
15,114
-
-
15,114
15,114
740,570
740,570
-
-

12. Creditors:

Creditors:
2021 2020
£ £
Enrok (Pavilion construction costs)
44,247
-
Architects fees 4,980 -
Other fees 1,800 1,920
-------------------------------- --------------------------------
51,027 1,920
================================ ================================

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ASHBOURNE RECREATION GROUND SPORTS AND COMMUNITY PARTNERSHIP CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2021

13. Statement of funds

At 1 Jan At 31Dec
2021 Incoming Outgoing Transfers 2021
£ £ £ £
General reserve 4,390 2,505 24,151 740,570 723,314
Designated Funds - - - - -
------------------------------------- ------------------------------------- ------------------------------------- ------------------------------------- -------------------------------------
Total unrestricted funds 4,390 2,505 24,151 740,570 723,314
Restricted Funds
Pavilion building project 4,221 877,443 39,266 (740,570) 101,828
------------------------------------- ------------------------------------- ------------------------------------- ------------------------------------- -------------------------------------
Total restricted funds 4,221 877,443 39,266 (740,570) 101,828
------------------------------------- ------------------------------------- ------------------------------------- ------------------------------------- -------------------------------------
Total funds 8,611 879,948 63,417 - 825,142
------------------------------------- ===================================== ==================================== ------------------------------------- -------------------------------------

Restricted Funds

Pavilion building project: Building work creating a new centre of excellence for sport and the community

14. Analysis of net assets

Analysis of net assets
Tangible Other net
fixed assets assets Total
Unrestricted funds
£ £ £
General Funds 740,570 (17,256) 723,314
Designated Funds - - -
Pavilion building project - 101,828 101,828
______ ______ ______
740,570 84,572 825,142
==================================== ==================================== ====================================

15. Related party transactions

The charity had no related party transactions that required disclosure

.

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