**REGISTERED CHARITY NUMBER: 1185495**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **FOR**
## **FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
Wallwork Nelson & Johnson Chandler House 7 Ferry Road Office Park Riversway Preston Lancashire PR2 2YH
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|12|
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To promote for the benefit of the inhabitants of Feniscowles, Blackburn and the surrounding area the provision of facilities for recreation or other leisure time occupation of individuals who have 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 interest of social welfare and with the object of improving the condition of life of the said inhabitants.
## **Public benefit**
The main activity of the charity is to provide the recreation ground for public benefit, with fields of play for Football, Cricket, Bowls and Tennis and a children's playground. This is used for organised sport and at other times open to the general public for recreational activity.
In addition the Trustees own and manage an adjoining site of biological heritage interest. This site is required to be maintained in its natural state and it also provides through its paths, additional recreational facilities to the general public.
The Trustees confirm that they have complied with the requirements of Section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Volunteers**
The charity relies on volunteers drawn from the ranks of the Trustees and other trusted individuals.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The principal funding sources are donations, grants and levies.
## **Investment policy and objectives**
The charity seeks to maximise investment returns where possible but does not hold sufficient reserves to warrant investing in accounts yielding anything more than a modest return.
## **Reserves policy**
The charity holds reserves sufficient for its requirements for the foreseeable future but does not hold excessive reserves.
## **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. As such, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **FUTURE PLANS**
The redevelopment plans referred to previously would have cost £6m to complete, it was therefore proposed by the Trustees that a lower cost plan be implemented. Work has been carried out and a new planning application is being submitted which should cost half of the previous application. The new plans include a one story building, changing a 9v9 grass pitch to a 3G pitch and re-siting and installing new equipment in the playground and changing the current playground to fixed cricket nets.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Charity was established by constitution as a Chartable Incorporated Organisation and registered with the Charity Commission on 25 September 2019.
Page 1
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Related parties**
On 8 September 2022, The Feniscowles and Pleasington War Memorial Recreation Ground (charity number 521101) transferred its trade and assets, as a going concern, to The Feniscowles and Pleasington War Memorial Recreation Ground (charity number 1185495), a Charitable Incorporated Organisation, related via common trustees.
The Feniscowles and Pleasington War Memorial Recreation Ground (charity number 1185495) is the ultimate parent company of Fenirec Bar Co Ltd (Company number 12512360).
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1185495
## **Principal address**
War Memorial Recreation Ground Livesey Branch Road Blackburn Lancashire BB2 5EN
## **Trustees**
Mrs J M Green J Boyle (resigned 26/4/2025) D Withers (resigned 14/6/2024) P D Marrow D Gallagher (resigned 3/3/2026) P Smith M Cross (resigned 28/4/2025) Ms V Thompson C Green Ms D M Armstrong (resigned 8/10/2024) R Turner (appointed 3/12/2024) P Topping (appointed 2/9/2025) J Hulton (appointed 3/12/2025) Ms E Cousins (appointed 1/4/2025) (resigned 29/5/2025)
## **Independent Examiner**
Wallwork Nelson & Johnson Chandler House 7 Ferry Road Office Park Riversway Preston Lancashire PR2 2YH
Approved by order of the board of trustees on 30 March 2026 and signed on its behalf by:
Mrs J M Green - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **Independent examiner's report to the trustees of Feniscowles And Pleasington War Memorial Recreation Ground**
I report to the charity trustees on my examination of the accounts of Feniscowles And Pleasington War Memorial Recreation Ground (the Trust) for the year ended 31 May 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 ('the 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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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 give 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.
Matthew Johnson, FCA
Wallwork Nelson & Johnson Chandler House 7 Ferry Road Office Park Riversway Preston Lancashire PR2 2YH
30 March 2026
Page 3
## **FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
14,452
**Charitable activities**
Other
1,495
Fundraising
-
Levies
6,973
S106
-
**Total**
22,920
**EXPENDITURE ON**
**Charitable activities**
Other
84,520
S106
-
Tractor
-
Sponsorship
-
Other
1,014
**Total**
85,534
**NET INCOME/(EXPENDITURE)**
(62,614)
**Transfers between funds**
9
(79)
**Net movement in funds**
(62,693)
**RECONCILIATION OF FUNDS**
Total funds brought forward
94,312
**TOTAL FUNDS CARRIED FORWARD**
31,619|Restricted
funds
£
-
-
-
-
14,447
14,447
226
594
629
200
-
1,649
12,798
79
12,877
90,576
103,453|31/5/25
Total
funds
£
14,452
1,495
-
6,973
14,447
37,367
84,746
594
629
200
1,014
87,183
(49,816)
-
(49,816)
184,888
135,072|31/5/24
Total
funds
£
19,930
4,260
5,044
4,633
9,402
43,269
38,641
9,257
740
1,400
856
50,894
(7,625)
-
(7,625)
192,513
184,888|
|---|---|---|---|
The notes form part of these financial statements
Page 4
## **FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **BALANCE SHEET 31 MAY 2025**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
6
12,428
**CURRENT ASSETS**
Debtors
7
5,502
Cash at bank and in hand
14,890
20,392
**CREDITORS**
Amounts falling due within one year
8
(1,201)
**NET CURRENT ASSETS**
19,191
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
31,619
**NET ASSETS**
31,619
**FUNDS**
9
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
85,246
-
22,187
22,187
(3,980)
18,207
103,453
103,453|31/5/25
Total
funds
£
97,674
5,502
37,077
42,579
(5,181)
37,398
135,072
135,072
31,619
103,453
135,072|31/5/24
Total
funds
£
96,255
12,818
81,040
93,858
(5,225)
88,633
184,888
184,888
94,312
90,576
184,888|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 30 March 2026 and were signed on its behalf by:
J M Green - Trustee
The notes form part of these financial statements
Page 5
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **1. 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 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', 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 measured 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 been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on cost Plant and machinery - 15% on reducing balance
## **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 be used for particular restricted purposes within the objects of the 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.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Government grants**
The charity recognises grants based on the accrual model.
Grants relating to revenue are recognised in income on a systematic basis over the periods in which the charity recognises the related costs for which the grant is intended to compensate.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred it is recognised as deferred income and not deducted from the carrying amount of the asset.
Page 6
continued...
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025**
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
## **3. EXCEPTIONAL ITEMS**
On 8 September 2022, Feniscowles and Pleasington War Memorial Recreation Ground (charity number 521101), a charity related via common trustees, transferred its trade and assets, as a going concern, to the charity, in a form of donations, totalling £187,978.
## **4.**
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
17,550
**Charitable activities**
Other
4,260
Fundraising
5,044
Levies
4,633
S106
-
**Total**
31,487
**EXPENDITURE ON**
**Charitable activities**
Other
35,839
S106
-
Tractor
-
Sponsorship
-
Other
830
**Total**
36,669
**NET INCOME/(EXPENDITURE)**
(5,182)
**RECONCILIATION OF FUNDS**
Total funds brought forward
99,494
**TOTAL FUNDS CARRIED FORWARD**
94,312|Restricted
funds
£
2,380
-
-
-
9,402
11,782
2,802
9,257
740
1,400
26
14,225
(2,443)
93,019
90,576|Total
funds
£
19,930
4,260
5,044
4,633
9,402
43,269
38,641
9,257
740
1,400
856
50,894
(7,625)
192,513
184,888|
|---|---|---|
continued...
Page 7
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025**
## **5. GOVERNMENT GRANTS**
Charity has received grants relating to development of grounds. Government grants, including monies received under the S106 grant scheme, are recognised in the SOFA as income in the same period as the related expenditure. The amount of grants recognised in the financial statements was £14,447 (2024: £9,402).
As the grants were for a specific purpose, these have been treated as restricted fund income.
## **6. TANGIBLE FIXED ASSETS**
|**6.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||Freehold|Plant and||
|||property|machinery|Totals|
|||£|£|£|
||**COST**||||
||At 1 June 2024|44,692|54,586|99,278|
||Additions|-|4,120|4,120|
||At 31 May 2025|44,692|58,706|103,398|
||**DEPRECIATION**||||
||At 1 June 2024|-|3,023|3,023|
||Charge for year|-|2,701|2,701|
||At 31 May 2025|-|5,724|5,724|
||**NET BOOK VALUE**||||
||At 31 May 2025|44,692|52,982|97,674|
||At 31 May 2024|44,692|51,563|96,255|
|**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31/5/25|31/5/24|
||||£|£|
||Prepayments||5,502|12,818|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31/5/25|31/5/24|
||||£|£|
||Other creditors||5,181|5,225|
continued...
Page 8
## **FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025**
## **9. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Garage Fund
Tractor Fund
Playground Fund
Trees Fund
S106
Sport Fund
JFC Fund
Wimpey & Barrat
Fenirec Bar
**TOTAL FUNDS**
Net movement in funds, included in the above are as|At 1/6/24
£
94,312
44,692
4,190
36,442
4,720
-
1,880
500
250
(2,098)
90,576
184,888
follows:|Net
movement
in funds
£
(62,614)
-
(629)
-
-
13,853
-
-
(329)
(97)
12,798
(49,816)|Transfers
between
funds
£
(79)
-
-
-
-
-
-
-
79
-
79
-|At
31/5/25
£
31,619
44,692
3,561
36,442
4,720
13,853
1,880
500
-
(2,195)
103,453
135,072|
|---|---|---|---|---|
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|22,920|(85,534)|(62,614)|
|**Restricted funds**||||
|Tractor Fund|-|(629)|(629)|
|S106|14,447|(594)|13,853|
|Wimpey & Barrat|-|(329)|(329)|
|Fenirec Bar|-|(97)|(97)|
||14,447|(1,649)|12,798|
|**TOTAL FUNDS**|37,367|(87,183)|(49,816)|
continued...
Page 9
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025**
## **9. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Garage Fund
Tractor Fund
Playground Fund
Trees Fund
S106
Sport Fund
JFC Fund
Wimpey & Barrat
Fenirec Bar
**TOTAL FUNDS**|At 1/6/23
£
99,494
44,692
4,930
36,442
4,720
(145)
1,880
500
-
-
93,019
192,513|Net
movement
in funds
£
(5,182)
-
(740)
-
-
145
-
-
250
(2,098)
(2,443)
(7,625)|At
31/5/24
£
94,312
44,692
4,190
36,442
4,720
-
1,880
500
250
(2,098)
90,576
184,888|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|31,487|(36,669)|(5,182)|
|**Restricted funds**||||
|Tractor Fund|-|(740)|(740)|
|S106|9,402|(9,257)|145|
|Wimpey & Barrat|2,380|(2,130)|250|
|Fenirec Bar|-|(2,098)|(2,098)|
||11,782|(14,225)|(2,443)|
|**TOTAL FUNDS**|43,269|(50,894)|(7,625)|
continued...
Page 10
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Garage Fund
Tractor Fund
Playground Fund
Trees Fund
S106
Sport Fund
JFC Fund
Wimpey & Barrat
Fenirec Bar
**TOTAL FUNDS**|At 1/6/23
£
99,494
44,692
4,930
36,442
4,720
(145)
1,880
500
-
-
93,019
192,513|Net
movement
in funds
£
(67,796)
-
(1,369)
-
-
13,998
-
-
(79)
(2,195)
10,355
(57,441)|Transfers
between
funds
£
(79)
-
-
-
-
-
-
-
79
-
79
-|At
31/5/25
£
31,619
44,692
3,561
36,442
4,720
13,853
1,880
500
-
(2,195)
103,453
135,072|
|---|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|54,407|(122,203)|(67,796)|
|**Restricted funds**||||
|Tractor Fund|-|(1,369)|(1,369)|
|S106|23,849|(9,851)|13,998|
|Wimpey & Barrat|2,380|(2,459)|(79)|
|Fenirec Bar|-|(2,195)|(2,195)|
||26,229|(15,874)|10,355|
|**TOTAL FUNDS**|80,636|(138,077)|(57,441)|
continued...
Page 11
**FENISCOWLES AND PLEASINGTON WAR MEMORIAL RECREATION GROUND**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MAY 2025**
## **10. RELATED PARTY DISCLOSURES**
During the year ended 31 May 2025, the charity received donations totalling £14,000 (2024: £17,500) from Fenirec Bar Co Ltd, the charity's wholly owned subsidiary.
No monies were loaned to the charity, by the subsidiary during the year (2024: £11,524). As at 31 May 2025, the charity owed £3,979 (2024: £4,024 ) to Fenirec Bar Co Ltd, disclosed within Other creditors.
Page 12