**Charity registration number 1178764 (England and Wales) Company registration number CE014315**
## **FORELAND FIELDS CHARITY CIO**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **FORELAND FIELDS CHARITY CIO**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
S Pamphilon M Percy-Heusser J Edwards A Mount K Glover J Dryland (Appointed 15 September 2024) A Bull
**Charity number (England and Wales)** 1178764 **Company number** CE014315 **Principal address** Foreland Fields School Newlands Lane Ramsgate Kent CT12 6RH
## **FORELAND FIELDS CHARITY CIO**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 9|
|Statement of trustees' responsibilities|10|
|Independent examiner's report|11|
|Statement of financial activities|12|
|Balance sheet|13|
|Notes to the financial statements|14 - 20|
## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS 102)".
## **Objectives and activities**
Our charity's purposes are to:
- To advance the education and life opportunities of young people at Foreland Fields School by providing and assisting in the provision of activities, equipment, and facilities which are not a statutory requirement for the local education authority (Kent County Council) to provide for the school.
- The advancement of education and the advancement in the lives of people with profound, severe and complex needs (PSCN) and additional difficulties arising from physical disabilities, sensory impairments, Autistic Spectrum Disorder, Complex Learning Difficulties (CLD) by:
- Providing equipment, activities and resources
- Providing support to develop their skills capacities and capabilities and so helping them to participate in society as independent and responsible individuals
- Developing their mental, physical, and moral capabilities through educational and leisure time activities.
- Providing recreational, training and leisure time activities in the interest of social welfare, designed to improve their conditions of life both during and after school.
Foreland Fields Charity three-year goal (2023-2026) is to:
Continue to support the development of specialist provision, that reflects the changing needs of the school provision and impacts on pupil progress. This will include a focus on meeting physical and sensory needs as well as the development of life skills and work opportunities.
In order to achieve these goals we have established:
- Use of detailed, evidenced in-school case studies to demonstrate impact.
- Effective governance at all levels of the charity and its programmes.
- Robust and sustainable methods.
- A culture of high aspiration and collaboration throughout the charity.
- Expansion of the board of trustees’ to reflect our community.
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
Underpinning our goals are the aims for our young people, enabling us to measure outcomes. We intend that:
- Physical Health - all young people have access to the specialist physiotherapy and occupational equipment
- and resources required to meet their needs.
- Sensory needs – all young people have access to the specialist sensory regulation equipment required to meet their needs
- Play – all young people have access to appropriate and engaging play resources in order for this to serve as a vehicle for their holistic development.
- Communication need – all young people have access to the resources they need to be able to become positive intentional communicators.
- Access to the community – All pupil develop their understanding of the community through multi-modal transport including minibuses, public transport, walking and cycling. All young people have the chance to access social, leisure and sporting opportunities, including those linked to local clubs, charities and CIC’s.
- All young people gain qualifications appropriate to their needs including AQA unit Awards, Entry Level Qualifications and BSL Signing Qualifications
- All young people on leaving school secure (as appropriate to their needs) further day provision or appropriate support, training, education, or employment.
Ensuring our work delivers our aims
We will review our strategic plan and the aims, objectives, and activities each year. This review looks at the progress made and impact delivered in the past 12 months (March 2024-March 2025). This review helps us to ensure that the decisions made meet our underpinning goals.
The focus of our work
Main objectives for the year 2024-2025
- To develop the community sports pavilion and surrounding infrastructure. This site is separate from and to the rear of the school.
- To develop the Horticulture provision and infrastructure.
- To develop a sensory garden to meet the needs of all young people.
- To increase the numbers of young people cycling through, access to disability bikes, learn to ride, Bikeability and BeeCycle Community Cycle Club provisions.
- To improve pupil access to the community via the delivery of an additional minibus.
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Achievements and performance**
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Infrastructure delivery – the main activities undertaken by the charity to further its charitable purposes for the public benefit.
- The community Sports pavilion with inclusive changing facilities was opened in September 2025 with regular school use starting from this point.
- A bike track was installed to enable multiple cycle programmes.
- Container storage placed on site to house specialist equipment for Disability bikes, Horticulture and Duke of Edinburgh Award.
- A polycarbonate growing tunnel has been installed.
- A sensory garden has been constructed, which includes a bunt with wildflower seeding, inclusive planters with herbs, an orchard, a sensory water feature and sensory arbor. The sensory planter enables young people who use wheelchairs to access planting. The sensory water feature is a bespoke design aimed at meeting the sensory needs of young people with Complex Learning difficulties.
- Funding has been acquired for a new minibus (in the last month of the financial year). A new minibus is to be ordered and delivered in the coming months.
Access and impact – the public benefit
- Without access to inclusive changing, footpaths and an indoor teaching space only 10% of the schools young people could access the site. Now that all young people have access to inclusive changing 100% of young people Hive access to the site. All 270 young people on roll are now able to access this site. We have approximately 200+ users per week on this site.
- Activities timetabled include PE and My Sport and Leisure, walking, cycling, Horticulture and Duke of Edinburgh Award. None of these activities could have been based at this site without the new sports pavilion
- 8 young people have achieved L1 Bikeability award, 60+ young people involved in the learn to ride programme. 50+ young people, families and friends have accessed BeeCycle, our Community Cycle club. The Big Bike Revival was delivered to 50+ young people.
- 100+ young people using the disability bikes and bike track to develop their strength and coordination.
- Case study example: Pupil A has Severe Learning difficulties and is unable to access a two wheeled bike and is only partially ambulant. Through the charities work they are able to access an adapted three wheel bike both at school and through BeeCycle. This impacts on their physical strength, cardiovascular fitness as well as being an engaging activity with opportunities for social and communication development. Case study example: Pupil B had struggled to learn to ride a two wheeled bike at home. Through attendance at weekly learn to ride sessions they have learnt to ride their bike and then progressed onto completing bikeability level 1, giving them and their family confidence to try cycling at home/in the community.
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
- 21 young people have attained Bronze, Silver and Gold Duke of Edinburgh Awards.
- 24 young people are due to complete L1 in Horticulture.
- 270 young people are able to access our sports field for PE, Play and recreation, impacting on holistic development, including physical and communication goals.
- 150+ young people with gross motor delays and physical disabilities use the site to develop their ability to walk. Case study evidence collection demonstrates impact on pupil personalized learning goals that relate to Physical development. Pupil C has significant gross motor delays and cerebral palsy, the use a walker and have access to Physiotherapy and Occupational Therapy support. Through the opening of the extended paths and pavilion they can now go on walks in a safe environment over extended distances, with access to inclusive changing, if required for personal care. This has impacted their strength and endurance with walking as well as supporting posture and cardiovascular health.
- 150+ young people using the facilities for PE and My Sport and Leisure, impacting on physical development outcomes as evidenced by in school pupil assessment.
- 150+ young people use the site to develop their ability to self-regulate and as a stepping stone to access the wider community. Case study evidence collection demonstrates impact on pupil personalized learning goals that relate to self-regulation.
- Over a 6 week period 240+ young people with SEN from local special needs schools accessed the facilities for SEND athletics and sports tournaments.
- Local sports clubs such as Thanet Wanderers and Thanet Galaxy have hosted taster and training sessions at the facility. This has led to an increased uptake in sport outside of school, with some young people becoming fully fledged members of these clubs and attending fixtures outside of school. Case study example: Pupil D has severe learning difficulties and can show challenging behaviours. They also have a love for Football. They have always accessed Football via PE and break time clubs, but now as the new sports pavilion is open can access Thanet Galaxy Football Club after school. They are part of a club scene and benefit greatly from the social opportunity, where they have made new friends, reducing social isolation. They benefit physically through the increased activity levels.
- Local CIC’s such as Inclusive Sport use the site to deliver day provision and HAF programmes.
- Parent, family and friends workshops/training are delivered from the site. Courses include topics such as communication, signing and managing challenging behavior.
- Youth club events are held at the site, these include SEN friendly events such as Silent Disco’s.
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Financial review**
Foreland Fields Charity continues to attract new funders. In previous financial years, the main aims of the charity were related to the building of the community sports pavilion and the surrounding grounds/facilities. In the coming year (2025-26) the charity has set new targets that reflect the changing needs of the school.
The total assets less current liabilities have increased by £145,794 during the year.
The main streams of income received were as follows:
Brian Murtagh Charitable Trust £5,220 Barratt Kent Community Fund £1,500 29th May 1961 Charitable Trust £10,000 Cyclist UK £3,119 The Edward Gostling Foundation £100,000 Sported Foundation £1,000 Sylvia Waddilove Foundation £2,000 Kent Community Foundation £5,000 Dr John Ackroyd Trust £1,000 Ramsgate Town Council £1,000 Bupa Groundwork UK £1,800 Royal Horticultural Society £2,000 Henry Smith £5,000 Kent County Council £1,000 Tesco - Groundwork UK £1,375 The D'Oyly Carte Charitable Trust £4,347
The remaining donations were from smaller stream of bid and activities such as the annual raffle and small community donations throughout the year.
## Investment policy
Foreland Fields Charity does not invest funds received.
## Reserves policy
Foreland Fields Charity maintains a reserves policy to ensure financial stability while operating without staff and delivering projects only when sufficient funds are available. Reserves are defined as unrestricted funds freely available for charitable use, excluding restricted or committed funds and tangible assets. The Trustees aim to retain a minimum reserve of £5,000 or 10% of the average annual project expenditure over the past three years, whichever is greater, to cover unexpected costs, respond to urgent needs, and demonstrate financial responsibility. Use of reserves must support the charity’s objectives, be approved by Trustees, and be clearly recorded. The reserves level is reviewed annually, with the policy itself reviewed every two years or in response to significant financial changes.
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Plans for future periods**
Foreland Fields Charity now enters a new period, where the major infrastructure of the community sports pavilion has been put in place, there needs to be a focus on new projects which reflect the changing needs of the school and its growing roll. The Learning Pathways which continue to grow in terms of roll, are those meeting the needs of young people with Profound and Multiple Learning Difficulties and disabilities (PMLD), those with Severe learning Difficulties (SLD) and those with Complex Learning Difficulties (CLD). As such the charities work needs to reflect these needs.
This will mean:
- The creation of an additional outdoor play area to meet the needs of young people aged 11-19 with PMLD, SLD and ASD.
- The addition of PMLD and CLD specific resources and therapies such as Rebound Therapy and the AKKA platform.
- The creation of additional sensory areas to meet the needs of young people with CLD.
- The further development of sensory gardens, horticulture and Forest School areas.
Additionally, the charity will seek to:
- Continue to review all policies and procedures/processes.
- Continue to review its leadership and Governance
- Continue to review its mission and strategy
- Continue to strengthen its financial stability
- Continue to improve its operations and efficiency.
## **Structure, governance and management**
Foreland Fields Charity is a charitable incorporated company.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
S Pamphilon
M Percy-Heusser J Edwards A Mount K Glover J Dryland (Appointed 15 September 2024) A Bull
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## Recruitment and appointment of trustees
The Charity has sought and appointed four new trustee’s (including one former pupil and the parent of a former pupil) and is actively recruiting volunteer trustees’. The Charity does not have any paid employees’. The Charity has an Equality, diversity and inclusion policy with procedures for ensuring that no applicant to the board of trustee’s suffers discrimination because of any protected characteristic and to ensure there is an appropriate mix of skills, ethnic origin, gender and neurodiversity.
Trustee engagement and contribution of volunteers
Most trustees are already familiar with the work of Foreland Fields Charity and are encouraged to visit the school and see the development of specific projects. Trustees’ are encouraged to offer their expertise for specific projects, challenges, and activity. We continue to review and revise our selection and interview process ensuring potential trustees are introduced to the roles and responsibilities of trustees, including the importance of safeguarding.
Trustees review and update our safeguarding policy and their training annually and undertake a DBS check upon appointment. Policies and planning enable trustees to familiarise themselves with the workings of charity. To this end we discuss and approve policies and planning through regular board meetings. All materials are securely shared electronically.
All trustees’ act on a voluntary basis and as such contribute significantly to the running of the charity, both through planning, delivery and oversight of charitable projects. Additionally, two trustees’ contribute through management of the charities accounts.
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## Risk management
The Trustees are responsible for the overseeing of the risks faced by Foreland Fields Charity. Detailed considerations of risk are delegated to trustees’. Risks are identified, assessed and controls established throughout the year. A formal review of the charity's risk management processes is undertaken on an annual basis with reporting at board meetings. Risk is managed under the headings of Governance, External Risk, Regulatory and Compliance Risk, Financial Risk and Operational Risk. These risk categories are under review following the strategic planning/review that has taken place and risks will be aligned to the objectives in the new plan for 2025.
Polices are reviewed on an annual/biannual cycle as appropriate to each policy.
The main risks that the Trustees have identified and the plans to manage those risks are:
## Governance
We manage risk through trustee meetings, where discussion takes place and enables the exploration of new developments. All policies and procedures are reviewed by the board on an annual/bi-annual basis as appropriate.
## External risk
As a charity whose aim it is to support the work of a school the external risks are largely mitigated. The school has a growing roll and is rated as ‘Ofsted good’ with a stable Leadership and management. Risks include: Changes to school Leadership and Management, Changes in Government policy to SEND, and safeguarding concerns.
## Regulatory and compliance risks
Security of documents; compliance with government, company and charity law is essential and we seek the wellbeing of trustees’, the young people and their families. Risks include: Non-return of compliance documents; report issues to donors; security of documents, trustee wellbeing concerns.
We manage these risks through the use of a secure file transfer; the support of our legal advisers as required; the engagement of an external accountancy firm to reconcile expenditure; through annual financial examination; reporting and stewardship with donors.
## Financial risk
Risks include - poor budgetary control; lack of fund raising, loss of Director of Philanthropy.
We manage these risks by only spending on projects that have been successfully fundraised for. We wait until grants and funds arrive in the account ahead of placing any orders for works. We undertake monthly budget monitoring at trustee and operational levels. The school employee’s a Director of Philanthropy on a 0.5 contract.
## Operational risk
These risks include - lack of trustee capacity and capability in specific areas, whistleblowing and safeguarding.
We manage these risks through access to external legal and accounting support as required and robust safeguarding and whistleblowing policies and procedures.
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## **FORELAND FIELDS CHARITY CIO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## Organisational structure
Foreland Fields Charity has a board of trustees’ – at the beginning of the April 2025 it has 6 trustees’. It has a Chairman (Andy Bull) and trustees’ with responsibility for accounting (Monika Percy and Karen Glover). The board is made up of employees’ of Foreland Fields School, former young people, parents of former young people and parents of current young people.
## Related parties
Foreland Fields Charity works closely with Foreland Fields School as well as the Hive CIC, who make use of the sports pavilion and site. The Hive CIC serves the same young people and adults with disabilities and difficulties as the school, but focuses on after school and holiday provision as well as community engagement.
## Safeguarding and staff training
Safeguarding policy and procedures are updated annually. Trustee’s are all expected to complete annual training. All trustees’ have submitted DBS checks. The charity does not deliver any child facing events itself.
## Equality and representation
As a charity that supports learners with SEND and Disabilities we have worked to ensure that our young people are properly represented on and through the board of trustees’. As such we have former young people and parents of former young people on the board.
The charity has an Equality, Diversity and Inclusion policy which all board members adhere to.
The trustees' report was approved by the Board of Trustees.
M Percy-Heusser
## **Trustee**
4 November 2025
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## **FORELAND FIELDS CHARITY CIO**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The trustees, who are also the directors of Foreland Fields Charity CIO for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.
In preparing these financial statements, the trustees followed best practice and:
- Selected an accounting firm and adopted their accounting policies applying them consistently to provide monthly reconciling and reports, quarterly reports and provide annual unaudited accounts;
- made judgements and estimates that are reasonable and prudent; and
- prepared financial statements on a going concern basis.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Board of Trustees is responsible for maintaining 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 statements comply with the Companies Act 1985. The monthly accounting records are delegated to the Executive Director and regular reports are provided for trustees. The trustees prepare a quarterly update scrutinised at the quarterly Board meetings.
The Board of Trustees is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Board of Trustees are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out in the accompanying document.
In accordance with company law, as the company's directors, we certify that:
“so far as we are aware, there is no relevant audit information of which the company's independent examiners are unaware; and as the directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity's independent examiner is aware of that information.”
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## **FORELAND FIELDS CHARITY CIO**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FORELAND FIELDS CHARITY CIO**
I report to the trustees on my examination of the financial statements of Foreland Fields Charity CIO (the charity) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
I have completed my examination. I confirm that no 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 charity as required by section 386 of the Companies Act 2006.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
- 4 the financial statements 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 financial statements 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 financial statements to be reached.
Mark Hurdman BA(hons) FCA Independent examiner Levicks 3 Lloyd Road Broadstairs Kent CT10 1HY
4 November 2025
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## **FORELAND FIELDS CHARITY CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
7,963
144,361
**Total income**
7,963
144,361
**Expenditure on:**
Raising funds
**4**
3,000
740
Charitable activities
**5**
2,790
-
**Total expenditure**
5,790
740
**Net income**
2,173
143,621
Transfers between
funds
271,591
(271,591)
**Net movement in**
**funds**
**6**
273,764
(127,970)
**Reconciliation of funds:**
Fund balances at 1 April 2024
300,564
153,422
**Fund balances at 31 March**
**2025**
574,328
25,452|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
152,324
3,467
224,870
152,324
3,467
224,870
3,740
1,354
-
2,790
2,390
-
6,530
3,744
-
145,794
(277)
224,870
-
297,899
(297,899)
145,794
297,622
(73,029)
453,986
2,942
226,451
599,780
300,564
153,422|**Total**
**2024**
**£**
228,337|
|---|---|---|
|||228,337|
|||1,354
2,390|
|||3,744|
|||224,593
-|
|||224,593
229,393|
|||453,986|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## **FORELAND FIELDS CHARITY CIO**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**10**
Investment property
**11**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
**Net current assets**
**Total assets less current liabilities**
**The funds of the charity**
Restricted income funds
**13**
Unrestricted funds
**14**|**2025**
**£**
27,490
(1,800)|**£**
-
574,090
574,090
25,690
599,780
25,452
574,328
599,780|**2024**
**£**
155,183
-|**£**
298,803
-|
|---|---|---|---|---|
|||||298,803
155,183|
|||||453,986|
|||||153,422
300,564|
|||||453,986|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 4 November 2025
M Percy-Heusser
## **Trustee**
Company registration number CE014315 (England and Wales)
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## **FORELAND FIELDS CHARITY CIO**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Foreland Fields Charity CIO is a Foundation CIO registered on 13 June 2018.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, 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 financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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## **FORELAND FIELDS CHARITY CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold land and buildings Not depreciated
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Investment property**
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.9 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 15 -
## **FORELAND FIELDS CHARITY CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**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.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2025**|**2025**|**2025**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Donations and gifts|7,963|144,361|152,324|3,467|224,870|228,337|
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## **FORELAND FIELDS CHARITY CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **4 Expenditure on raising funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**Fundraising and publicity**
Seeking donations, grants
and legacies
60
-
Advertising
339
-
Other fundraising costs
2,601
740
3,000
740|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
60
290
-
339
960
-
3,341
104
-
3,740
1,354
-|**Total**
**2024**
**£**
290
960
104|
|---|---|---|
|||1,354|
## **5 Expenditure on charitable activities**
|||**Charitable**|**Charitable**|
|---|---|---|---|
|||**activities**|**activities**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Direct costs**|||
||Accountancy fees|2,076|189|
||Insurance|701|701|
||Professional fees|-|1,500|
||Bank charges|13|-|
|||2,790|2,390|
||**Analysis by fund**|||
||Unrestricted funds|2,790|2,390|
|**6**|**Net movement in funds**|**2025**|**2024**|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial|||
||statements|1,800|-|
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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## **FORELAND FIELDS CHARITY CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **8 Employees**
The average monthly number of employees during the year was:
|**2025**|**2024**|
|---|---|
|**Number**|**Number**|
|7|7|
There were no employees whose annual remuneration was more than £60,000.
## **9 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **10 Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
||**Leasehold**|
||**land and**|
||**buildings**|
||**£**|
|At 1 April 2024|298,803|
|Additions|231,734|
|Transfer to investment property|(530,537)|
|**Carrying amount**||
|At 31 March 2024|298,803|
The leasehold property was transferred to investment property at 23 July 2024 when the building was completed.
## **11 Investment property**
|**Fair value**
At 1 April 2024
Additions through external acquisition
Transfers from leasehold land and buildings
At 31 March 2025|**2025**
**£**
-
43,553
530,537|
|---|---|
||574,090|
Investment property comprises of £574,090. The trustees believe this amount to be a true and fair value of the investment property.
## **12 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Other creditors|1,800|-|
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## **FORELAND FIELDS CHARITY CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **13 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|
||**2024**|**resources**|**expended**||**2025**|
||**£**|**£**|**£**|**£**|**£**|
||-|-|-|-|-|
|Sports Field/Hive|68,138|107,720|-|(167,803)|8,055|
|Playground/ Playground||||||
|Equipment/ Sporting Equipment|416|1,000|-|(1,416)|-|
|Sensory Garden/Horticultural||||||
|Garden/Access/Paths|62,314|16,175|(740)|(77,466)|283|
|School Sensory Room|6,000|1,000|-|(6,000)|1,000|
|Hoists|7,000|-|-|(7,000)|-|
|Bee Cycle|3,109|3,119|-|(3,585)|2,643|
|Tools|664|-|-|(422)|242|
|Interior Fit Out/ Kitchen Utensils|5,000|5,000|-|(7,899)|2,101|
|CIC|-|9,347|-|-|9,347|
|Bike Adaption|-|1,000|-|-|1,000|
|Gill Greenwood|781|-|-|-|781|
||153,422|144,361|(740)|(271,591)|25,452|
|**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
||**2023**|**resources**|**expended**||**2024**|
||**£**|**£**|**£**|**£**|**£**|
||-|-|-|-|-|
|Sports Field/Hive|222,145|143,892|-|(297,899)|68,138|
|Playground/ Playground||||||
|Equipment/ Sporting Equipment|416|-|-|-|416|
|Sensory Garden/Horticultural||||||
|Garden/Access/Paths|-|62,314|-|-|62,314|
|School Sensory Room|-|6,000|-|-|6,000|
|Hoists|-|7,000|-|-|7,000|
|Bee Cycle|3,109|-|-|-|3,109|
|Tools|-|664|-|-|664|
|Interior Fit Out/ Kitchen Utensils|-|5,000|-|-|5,000|
|Gill Greenwood|781|-|-|-|781|
||226,451|224,870|-|(297,899)|153,422|
The transfers in the table above show the restricted fund expenditure for the leasehold property, now considered an investment property.
- 19 -
## **FORELAND FIELDS CHARITY CIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **14 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|
||**2024**|**resources**|**expended**||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|300,564|7,963|(5,790)|271,591|574,328|
|**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
||**2023**|**resources**|**expended**||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|2,942|3,467|(3,744)|297,899|300,564|
The transfers in the table above show the restricted fund expenditure for the leasehold property, now considered an investment property.
## **15 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**At 31 March 2025:**
Investment properties
574,090
-
Current assets/(liabilities)
238
25,452
574,328
25,452
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 31 March 2024:**
Tangible assets
298,803
-
Current assets/(liabilities)
1,761
153,422
300,564
153,422|**Total**
**2025**
**£**
574,090
25,690|
|---|---|
||599,780|
||**Total**
**2024**
**£**
298,803
155,183|
||453,986|
## **16 Related party transactions**
Foreland Fields Charity works closely with Foreland Fields School as well as the Hive CIC, who make use of the sports pavilion and site. The Hive CIC serves the same young people and adults with disabilities and difficulties as the school, but focuses on after school and holiday provision as well as community engagement.
- 20 -