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2022-07-31-accounts

Bartestree and Lu ardine PLAYING FIELDS ASSOCIATION Minut fA l General Meetin 2022 l. ￿ttenda1￿ce Nigel Shore. Jonathan JacksoN Ron William% Fiona Matthews. Dave Price, Sean Powell. Alan Moore, Richard Fisher. Nick Freeman Th¢ meeting opened at 7.30 pm. lo 2. AxLi¢5 Phil Anderson, Malcolm Harris. Glenn Pow¢ll, Anthony Symonds. Nathan S¢ott 3. Minutes of last eeti The minutes of the previous Annual General Meeting on 4th October 2021 were distributed. Ron Williams proposed that they be adopted as a true record. Seconded by Jonathan Jackson. Agreed unanimously. tters arisi None. irnian's R ort Dave Price presented the Chaimian's Report (attached). This is for ihe 'old' Association but provide historic context for the new Charitable Inrorporated Organi5ation. 6. Tre&surer's Re Jonathan Jackson presented the Tr¢aswer's Report and the Annual A¢counts (attached) for year ending 31. July 2022. These are for the 'old' Association but provide historic context for th¢ new Charitable In¢Orp0rdt￿ Organisation. Nick Freeman proposed that the accounts should be approved. seconded by Ron Williams. Agreed unanimously. A vote of thanks was offered to Jonathan for the efforts h¢ has made as Treasurer this year. 7. Inde ndent Examiner Ron Williams proposed that Matt Davies should continue as Independent Examiner. S¢wnded by Dave Price and weed unanimously. 9.El ion of Com itke Mem rs As this was the last meeling under the constitution of the old PFA and the first of the new Charilable Incorporai¢d Organization (CIO) all officers and ¢ommirte¢ Members had to resign. The membetship present then elected Dave Price as th¢ new Chair of the CIO and elections of Committee Members and oificers pr￿eeded as below. Committee members Sean Powell, Glenn Powell, Anthony Symond& Phil Anderson , Fiona Matthews. Alan Moore and Nathan Scott were proposed by Ron William5 and second¢d by Jonathan Jackson. These Committee MeM￿r$ were duly elected unanimously. Ron Williams and Nigel Shore will continue &s the Parish Council representatives, and Fiona Matthews as the representative of the Village Hall Committee.

The following Officers were prowsed and elected unanimously.. Office Chairnian Vice-chairnian Secrel Treasurer Seconded el Shore Sean Powell Sean Powell Sean Powell David Price Nick Freeman el Shore Jonathan Jackson Jonathan Jackson Ron Williams Ron Williams Ron William5 10. AOB None 11. Close The Annual Genera] Meeting was declared closed at 7.52 pm. Attachments l) Notice of meeting 2) Chairman's Report 3) Annual accounts

Bartestree and Lu ardine Pla in Fields Association Treasurer's Re ort e31 22 Generally, a good recovery from Covld but changes in club teams has meant a chan8e in sources of income, in particular from the Senlor Football Team. Accounts agree to quarterty updates previously provided with a few exceptions mentioned below. PFA Main Income has been steady to ensure we have a day-to-day operatin8 surplus of £1,5(K). However certain expenditure while deemed non-income for day-to-day operating purposes is treated as expenditure against income for aecounting purposes: Depreclation- £784 Capital wrbte-offs - £722 Expendrture on Community Field - £36CI Please note that as this is the final period for the current Playing Flelds Association organisatlon, we have taken the declsion to tidy up the balance sheet before transferrlng to the new Charltable Incorporated Organlsatlon. Some of the f(ems no longer exist and others have been worthless for Some time. This process has resulted In a one-off C8Pbtal write-off of £722. Future Depreciation will be on straight line basis so being more reallstic. The expendlture on the Community Field was a report from a fund-ralsing consuttant. Glven that our Snvolvement in the Community Field is changing we viewed this as a capital eXpend￿Ure on a day-to- day basi5 but have since decided it is a one-off and so should be treated as an expenditLEre against Income. Only other unexpected expenditure is a previously unaccrued Biffa Bln expense making figure In accounts this year greater than experted Pavilion Improvement slnce Covid but turnover Still a bit down on pre-covid. Expenditure Is generalty up as previousty reported, so produclng an overall loss. The previously reported105s increased by accounting inclusion of the followin8 Costs cash register- £180 Urinal flush control- £365 Repairs to vinyl in changing rooms - £540 These items of expenditure are not capltal in the true sense so are t￿ated for accounting purposes a5 expenditure against income but are sufficlently variable not to be included in the day-to-day expenditure. It is expected that the installation of flush controls will Signifitant￿ reduce our water consumption and costs. Although the Clubs are explorlng addltlonal events to hold at the Pavilion and so Increase turnover, we recognise that forthe immedlate short-term the In(￿aSe in expenditure, especially ener8V* will be greater than any increase in incomè. We have therefore instigated a regular contrSbution from both Football and Cricket Clubs to help bridge the gap.

BARTESTREE AND LUGWARDINE PLAYING FIELDS ASSOCIATION

REGISTERED CHARITY NO. 1058843

BALANCE SHEET

AND

INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31st JULY 2022

Officers

Chairman D.Price Esq Vice Chairman N.Freeman Esq Secretary N.L.Shore Esq Treasurer J.G.C.Jackson Esq Bankers Lloyds Bank Hereford Branch

Independent Examiner

Matthew Davies FCCA - The Online Accountant

BARTESTREE AND LUGWARDINE PLAYING FIELDS ASSOCIATION

BALANCE SHEET AS AT 31st JULY 2022

As at
FIXED ASSETS
01/08/2021
Pavilion – part cost
11,532
Plant and Machinery
110
Implements
37
Storage Shed
108
Playing Field Equipment
75
Cricket Nets
61
Ball Stop Netting
31
Cricket Net Extension
14
Cricket Mat ann Netting
280
Gand Mower
393
Pavillion Shed
104
Ball Stop Netting
110
Community Goal
43
Spreader
51
Extension to Ball Stop Netting
71
Fixtures, Fittings and Equipment
602
Planning Application Fee
-
Contribution to Patio/Tarmac
-
Deposit on Shed Extension
-
13,622
CURRENT ASSETS
Bar Stock as Valued by the Officers
Debtors and Payments in Advance
Cash at Bank – Current Account
Cash at Bank and in Hand – Pavilion Fund
CURRENT LIABILITIES
Creditors and Accruals
NET CURRENT ASSETS
NET ASSETS
REPRESENTED BY:
ACCUMULATED FUND
Balance as at 1st August 2021
Less: Excess of Expenditure over Income
Add: Excess of Income over Expenditure
PAVILION FUND
Balance as at 1st August 2021
Less: Excess of Expenditure over Income
Add: Excess of Income over Expenditure
As at
01/08/2021
11,532
110
37
108
75
61
31
14
280
393
104
110
43
51
71
602
-
-
-
Additions/
(Disposals)
-
-
37
-
-
75
-
61
-
31
-
14
-
280
-
-
-
110
-
43
-
-
71
-
-
262
1,000
2,592
Depreciation
-
17
-
16
-
-
-
-
-
59
16
-
-
8
-
90
39
150
389
As at
31/07/2022
11,532
93
-
92
-
-
-
-
-
334
88
-
-
43
-
512
223
850
2,203
15,970
768
812
7,781
19,278
28,639
1,037
27,602
43,572
1,790
41,782
43,572
2021
11,532
110
37
108
75
61
31
14
280
393
104
110
43
51
71
602
-
-
-
13,622 3,132 784 13,622
- 2,712
922
631
1,291
10,396
20,714
33,032
729
32,303
45,925
- 14,179
11,467
- 43,213
1,431
2,712
27,148
16,065
43,213
45,925

Chaiman

Treasurer

BARTESTREE AND LUGWARDINE PLAYING FIELDS ASSOCIATION

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st JULY 2022

INCOME

Hire
Bartestree Football Club
2,695
Bartestree and Lugwardine Cricket Club
2,394
Other Hire
100
Donations
Total Income
Excess of Expenditure over Income
EXPENDITURE
Rent – Bartestree and Lugwardine Group Parish Council
Playing Field Maintenance
Water Rates
Insurance
Repairs to Equipment etc
Machine Running Costs
Accountancy
Refuse Disposal and General Expenses
Donations
Depreciation
Profit/(loss) on Disposal of Fixed Asset
Total Expenditure
Excess of Income over Expenditure
5,189
-
5,189
922
6,111
1
878
45
1,412
-
-
150
2,119
-
784
722
6,111
-
6,111
2,761
2,117
15
4,893
11,467
16,360
1
2,975
52
1,066
70
462
150
1,215
10,000
369
-
16,360
-
16,360

BARTESTREE AND LUGWARDINE PLAYING FIELDS ASSOCIATION

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st JULY 2022

PAVILLION FUND

Takings
Cost of Takings:
Stock as at 1st August 2021
Purchases
Less: Stock as at 31st July 2021
Gross Profit
INCOME
Bar Account – Gross Profit
Grants
Hire
Total Income
Excess of Expenditure over Income
EXPENDITURE
Repairs to Equipment
Repairs to Premises
Keys and Padlocks etc
Insurance
Lighting and Heating
Water Rates
Cleaner’s Wages
Cleaning and Hygiene
Accountancy
Licences
General Expenses
Card Reader Expenses
Wages
Total Expenditure
Excess of Income over Expenditure
BAR ACCOUNT
631
6,781
12,455
6,644
5,811
5,811
-
5,811
1,431
7,242
1,227
689
129
814
1,842
811
682
387
70
357
99
135
-
7,242
-
7,242
7,537
673
4,173
7,412
768
4,846
631
4,215
3,322
3,322
18,232
-
21,554
-
21,554
823
36
39
824
715
466
922
387
230
954
15
78
-
5,489
16,065
21,554

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE

BARTESTREE AND LUGWARDINE PLAYING FIELDS ASSOCIATION

I report on the accounts of the charity for the year ended 31[st] July 2022 which are set out on pages 2 to 4.

Respective responsibilities of trustees and examiner

As the charity’s trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7) of the Act, whether particular matters have come to my attention.

Basis of Independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required for an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statements

In connection with my examination, no matter has come to my attention:

or

24/10/2022

Matthew Davies FCCA

The Online Accountant East Lodge, Kartway House Hereford HR1 4AE