CHARITY REGISTRATION NUMBER: 1195616
Histon & Impington Green Spaces
Unaudited Financial Statements
For the year ended
31 March 2025
Histon & Impington Green Spaces
Financial Statements
Year ended 31 March 2025
| Pages | |
|---|---|
| Trustees' annual report | 1 to 5 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 9 to 15 |
Histon & Impington Green Spaces
Trustees' Annual Report
Year ended 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
| Registered charity name | Histon & Impington | Green Spaces |
|---|---|---|
| Charity registration number | 1195616 | |
| Principal office | Histon & Impington | Recreation Ground |
| New Road | ||
| Impington | ||
| Cambridge | ||
| CB24 9LU | ||
| The trustees | Mr J Jenkins | (Served from 24 August 2021 to 30 September 2024) |
| Mr A Jenking | (Served from 24 August 2021 to 09 July 2024) | |
| Ms D Fisher | (Served from 24 August 2021 to 22 March 2025) | |
| Ms K Holliday | (Appointed 24 August 2022) | |
| Mr J Pavey | (Appointed 08 August 2022) | |
| Mr D Dives | (Appointed 16 March 2024) | |
| Mr I Ellis | (Appointed 16 March 2024) | |
| Mr D Parkin | (Appointed 16 March 2024) | |
| Dr N Bailey | (Appointed 16 March 2024) | |
| Mr D Richardson | (Appointed 22 March 2025) |
Structure, governance and management
Histon & Impington Green Spaces is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission on 24 August 2021. The charity was governed by its constitution of 24[th] August 2021 up to 20[th] January 2023 when the Charity Commission endorsed a revised constitution based on the 'Association' model form. (Originally the charity had a 'Foundation' model constitution.)
The charity had seven trustees at the end of the period, all bar one drawn from the local community. Their expertise covers a mix of conservation, legal and business experience.
The Parish Council has a right to nominate a non-voting representative to attend charity trustees' meetings, recognising the importance the charity puts to engaging with the Histon & Impington community and the considerable support the Parish Council has provided.
At the end period under review 146 people had to date become members of the charity.
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Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Year ended 31 March 2025
Objectives and activities
The charitable objects for which the charity is established are, for the benefit of the public, the conservation, protection and improvement of the environment in the parishes of Histon and Impington by the advancement of biodiversity.
The vision of Histon & Impington Green Spaces (HIGS) is that the people of Histon & Impington will be the custodians and beneficiaries of an expanded network of wildlife-rich, green spaces that present and future generations can access and enjoy.
The mission of HIGS is to secure, by acquisition or otherwise, long-term access to land in and around Histon & Impington and enable this to be managed for these twin purposes:
-
Nature conservation; and
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The community experiencing nature for its enjoyment, health and wellbeing.
The first spaces for these purposes are Long Meadow (LM) and Croft Close Nature-Reserve (CCNR) - which was previously known as Croft Close Set-aside. Here the charity is seeking to protect and enhance the two sites' biodiversity. Importantly these areas will be for local people to enjoy, to savour their serenity and to connect with nature.
The charity took on the lease of Long Meadow effective 21 June 2022 and has an option to purchase the Meadow on the current owner's demise. The charity completed the purchase of CCNR on 8 June 2023.
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Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Year ended 31 March 2025
Achievements and performance
In the period under review, HIGS has continued with a range of activities aimed at both facilitating access to CCNR and Long Meadow, improving the habitat quality, undertaking biodiversity monitoring and engaging with its supporter base. The activities have included:
-
Site management aimed at both keeping the network of paths open for visitors and habitat management. The latter included:
-
removal of brambles encroaching into grassland areas
-
an early cut of the hay meadow with the aim of improving the wildflower population by reducing competition from grasses and
-
clearing certain areas of scrub as part of a multi-year rotation.
-
Renovation started on a 40m length of old hedgerow alongside Park Lane. Brambles, ivy and non-woody vegetation was removed and around 300 whips planted by teams of volunteers. The first planting session was done as a public event aimed especially at young children's participation
-
This renovation also allowed a new entrance onto Long Meadow to be created; preparatory work was completed in the period.
-
All site management was undertaken by volunteers except for some tree surgery.
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A programme of surveys and monitoring at both CCNR and Long Meadow, including:
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Systematic flora surveys at Long Meadow and at CCNR. By the end of 2024 some 160 species had been recorded at Long Meadow and 220 at CCNR.
-
Bird ringing at CCNR together with collating ad hoc sightings
-
Counts of butterflies as part of the Big Butterfly Count, staged as a participatory educational event, with 519 observations covering 15 species
-
One moth trapping session was undertaken at CCNR; the most notable catch was of the Nationally Scarce 'A' Blue Fleabane Straw. There were ad hoc observations of over 120 non-lepidoptera invertebrate species.
-
In engaging with our supporters, as part of both educational and fundraising activities, we have:
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Put on a combined "Magical Moths & Beautiful Birds" wildlife demonstration event at CCNR.
-
Run a series of guided walks and identification workshops. Most addressed specific topics, including tree ID and spring birdsong. We also offered general walks for those who wanted an introduction to CCNR and "Walking Stick" walks aimed at those attracted to a slower-paced walk.
-
Run a programme of three talks over the winter, covering "Croft Close's wildlife - an inspiration for a Quilt", "Out with my lens in East Anglia" and "Butterflies of Cambridgeshire".
-
Held an educational April Nature Hunt quiz event (in which around 40 children participated despite dreadful weather)
-
Participated in several community events, including those organised by the Histon and Impington Library Friends, Histon & Impington Sustainability, Histon & Impington Community Orchard Project and the annual Histon Feast Week
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Published seven "Connecting with Nature" newsletters, issued to around 550 subscribers as well as providing articles for the local news service, HI Hub and a monthly parish newsletter.
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Issued regular communications to our supporters by direct mailing and through social media, informing them of activities, events and volunteering opportunities.
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Maintained and regularly updated our website, publishing news stories, information on species present at Long Meadow and CCNR and our day-to-day activities as well as information about the charity.
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Published a Histon & Impington Green Spaces calendar, sold for fundraising.
The charity has also supported interventions to improve the environment and biodiversity within Histon and Impington away from Long Meadow and CCNR.
-
We supported the Histon & Impington Parish Council providing advice on management of wild green spaces under their control
-
We organised and led work parties removing invasive evergreen oaks from Histon's WI Wood, which is owned by the County Council.
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Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Year ended 31 March 2025
- As part of our Members' Afternoon we held a workshop continuing with the theme "Connecting with Nature". This focused on the water environment, in particular possible modifications to the Brook where it runs beside Long Meadow with a view to enhancing biodiversity. The workshop also considered creation of "Pocket Patches" - wildlife friendly, small green spaces within the urban environment.
In recognition of the potential to secure benefit from the UK Government's Biodiversity Net Gain scheme, the charity continued to research how this may be achieved while improving the quality of Long Meadow's grassland and wildflowers.
The design, fabrication and installation at CCNR of an artist-designed portal, entitled "Fides", paid for under the Thalia WB Community Fund grant was successfully completed. The form of the portal references features of the CCNR site: the arches in the trunk of the veteran oak, and the egg of the endangered turtle dove. The grant, awarded in March 2023, was fully utilised on this artwork and, as a payment in arrears, contributed towards the previous year's purchase of CCNR.
Financial review
At the end of the period, the charity had total assets less current liabilities of £348,285.
Of this, cash at the bank and in hand was £71,705 and the remainder, £260,330 are the tangible fixed assets relating to the charity’s Croft Close Nature Reserve property.
Reserves policy
As of the end of this reporting period, the charity's policy is to maintain reserves of not less than £20,000. Of this, £10,000 is to cover unforeseen events in day-to-day operations. It is noted the charity's expenditure is heavily weighted towards the winter when most site management work occurs whilst fundraising is spread more evenly from autumn through to mid-summer. In its budgeting, the charity makes no provision for emergency tree safety work, but should this be required, the necessary sums will be drawn from reserves, which will then be replenished in a timely manner. The charity also holds £10,000 as an "Early Response Reserve" to cover initial professional fees and the like should a land purchase opportunity present itself. This is in line with the charity's mission. Unless drawn down for its stated purpose, this reserve will be maintained indefinitely. The foregoing notwithstanding, the charity seeks to raise sufficient funds each year to cover day-to-day expenditure.
Risks and significant events
There have been no significant events affecting the charity's financial performance. However, in the period of this report there has been a modest decline in routine donations which was offset by two relatively generous donations (from a local resident and a community group). The charity has no investments, nor currently intends to have such investments, but cash not required for day-to-day activities is held in an interest-bearing bank deposit account. The charity's income is from a mix of public donations, sales of a calendar and grants. The proportions vary between years. The main risk to which the charity is currently exposed is an absence of committed, informed and competent volunteers required both to ensure the charity is run well but also to ensure biodiversity is being enhanced in the properties managed by the charity. In addition, the charity is responsible for mature trees of varying ages. The risk of these causing harm is managed by reference to The National Tree Safety Group's recommendations for the inspection of such trees.
Public benefit
The charity trustees confirm they have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers or duties.
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Histon & Impington Green Spaces
Trustees' Annual Report (continued)
Year ended 31 March 2025
The trustees' annual report was approved on 2[nd] January 2026 and signed on behalf of the board of trustees by:
Mr J Pavey Trustee
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Histon & Impington Green Spaces
Independent Examiner's Report to the Trustees of Histon & Impington Green Spaces
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Histon & Impington Green Spaces ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements 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.
Independent Examiner
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Histon & Impington Green Spaces
Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 8,412 | 35,270 | 43,682 | 45,021 |
| Charitable activities | 5 | 2,972 | – | 2,972 | 6,666 |
| Investment income | 6 | 253 | – | 253 | – |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 11,637 | 35,270 | 46,907 | 51,687 | |
| ============================ | ============================ | ============================ | ============================ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 7 | 192 | 216 | 408 | 1,080 |
| Expenditure on charitable activities | 8,9,10 | 1,887 | 11,059 | 12,946 | 13,875 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 2,079 | 11,275 | 13,354 | 14,955 | |
| ============================ | ============================ | ============================ | ============================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net income | 9,558 | 23,995 | 33,553 | 36,732 | |
| ============================ | ============================ | ============================ | ============================ | ||
| Transfers between funds | 277,380 | (277,380) | – | – | |
| --------------------------------- | --------------------------------- | ---------------------------- | ---------------------------- | ||
| Net movement in funds | 286,938 | (253,385) | 33,553 | 36,732 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 13,413 | 301,319 | 314,732 | 278,000 | |
| --------------------------------- | --------------------------------- | --------------------------------- | --------------------------------- | ||
| Total funds carried forward | 300,351 | 47,934 | 348,285 | 314,732 | |
| ================================= | ================================= | ================================= | ================================= |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 15 form part of these financial statements.
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Histon & Impington Green Spaces
Statement of Financial Position
31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 13 | 276,580 | 260,330 | ||
| Current assets | |||||
| Cash at bank and in hand | 71,705 | 54,402 | |||
| ---------------------------- | ---------------------------- | ||||
| Net current assets | 71,705 | 54,402 | |||
| --------------------------------- | --------------------------------- | ||||
| Total assets less current liabilities | 348,285 | 314,732 | |||
| ================================= | ================================= | ||||
| Funds of the charity | |||||
| Restricted funds | 47,934 | 301,319 | |||
| Unrestricted funds | 300,351 | 13,413 | |||
| --------------------------------- | --------------------------------- | ||||
| Total charity funds | 14 | 348,285 ================================= |
314,732 ================================= |
These financial statements were approved by the board of trustees and authorised for issue on 2[nd] January 2026, and are signed on behalf of the board by:
Mr J Pavey Trustee
The notes on pages 9 to 15 form part of these financial statements.
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Histon & Impington Green Spaces
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Histon & Impington Recreation Ground, New Road, Impington, Cambridge, CB24 9LU.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities upon receipt.
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on a payments basis. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
- 10% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations including Gift Aid | 8,412 | 270 | 8,682 |
| Grants | |||
| Grants received | – | 35,000 | 35,000 |
| ------------------------ | ---------------------------- | ---------------------------- | |
| 8,412 | 35,270 | 43,682 | |
| ======================== | ============================ | ============================ |
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2025
4. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations including Gift Aid | 6,599 | 19,999 | 26,598 | ||
| Grants | |||||
| Grants received | – | 18,423 | 18,423 | ||
| ------------------------ | ---------------------------- | ---------------------------- | |||
| 6,599 | 38,422 | 45,021 | |||
| ======================== | ============================ | ============================ | |||
| 5. | Charitable activities | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Walking tours and educational activities | 769 | – | 769 | ||
| Merchandise sales | 2,203 | – | 2,203 | ||
| ------------------------ | -------------- | ------------------------ | |||
| 2,972 | – | 2,972 | |||
| ======================== | ============== | ======================== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Walking tours and educational activities | 1,358 | 2,577 | 3,935 | ||
| Merchandise sales | 2,731 | – | 2,731 | ||
| ------------------------ | ------------------------ | ------------------------ | |||
| 4,089 | 2,577 | 6,666 | |||
| ======================== | ======================== | ======================== | |||
| 6. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | 253 | 253 | – | – | |
| ============== | ============== | ============== | ============== | ||
| 7. | Costs of raising donations and legacies | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Fundraising costs | 192 | 216 | 408 | ||
| ============== | ============== | ============== | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Fundraising costs | 161 | 919 | 1,080 | ||
| ============== | ============== | ======================== |
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2025
8. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Activities in furtherance of the charity's objectives | 1,887 | 10,674 | 12,561 | ||
| Support costs | – | 385 | 385 | ||
| ------------------------ | ---------------------------- | ---------------------------- | |||
| 1,887 | 11,059 | 12,946 | |||
| ======================== | ============================ | ============================ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Activities in furtherance of the charity's objectives | 1,132 | 12,111 | 13,243 | ||
| Support costs | – | 632 | 632 | ||
| ------------------------ | ---------------------------- | ---------------------------- | |||
| 1,132 | 12,743 | 13,875 | |||
| ======================== | ============================ | ============================ | |||
| 9. | Expenditure on charitable activities by activity type | ||||
| Activities | |||||
| undertaken | Total funds | Total fund | |||
| directly | Support costs | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Activities in furtherance of the charity's | |||||
| objectives | 12,561 | 385 | 12,946 | 13,875 | |
| ============================ | ============== | ============================ | ============================ | ||
| 10. | Net income | ||||
| Net income is stated after charging/(crediting): | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 800 ======================== |
– ============== |
11. Staff costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustees have had any expenses reimbursed in the current or preceding year, other than refunds of legitimate trustee expenses.
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2025
13. Tangible fixed assets
| Land and | Fixtures and | ||
|---|---|---|---|
| buildings | fittings | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 April 2024 | 260,330 | – | 260,330 |
| Additions | – | 17,050 | 17,050 |
| Transfers | (2,000) | 2,000 | – |
| --------------------------------- | ---------------------------- | --------------------------------- | |
| At 31 March 2025 | 258,330 | 19,050 | 277,380 |
| ================================= | ============================ | ================================= | |
| Depreciation | |||
| At 1 April 2024 | – | – | – |
| Charge for the year | – | 800 | 800 |
| --------------------------------- | ---------------------------- | --------------------------------- | |
| At 31 March 2025 | – | 800 | 800 |
| ================================= | ============================ | ================================= | |
| Carrying amount | |||
| At 31 March 2025 | 258,330 | 18,250 | 276,580 |
| ================================= | ============================ | ================================= | |
| At 31 March 2024 | 260,330 | – | 260,330 |
| ================================= | ============================ | ================================= |
The land and buildings relates to Abbey Fields, the balance of £258,330 (2024: 260,330) relates to land which is not depreciated.
14. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 April 2024 | Income | Expenditure | Transfers | 31 March 2025 | |
| £ | £ | £ | £ | £ | |
| General funds | 13,413 | 11,637 | (1,729) | – | 23,771 |
| Fixed asset fund | – | – | (800) | 277,380 | 276,580 |
| ---------------------------- | ---------------------------- | ------------------------ | --------------------------------- | --------------------------------- | |
| 13,413 | 11,637 | (2,079) | 277,380 | 300,351 | |
| ============================ | ============================ | ======================== | ================================= | ================================= | |
| At | At | ||||
| 1 April 2023 | Income | Expenditure | Transfers | 31 March 2024 | |
| £ | £ | £ | £ | £ | |
| General funds | 4,018 | 10,688 | (1,293) | – | 13,413 |
| Fixed asset fund | – | – | – | – | – |
| ------------------------ | ---------------------------- | ------------------------ | -------------- | ---------------------------- | |
| 4,018 | 10,688 | (1,293) | – | 13,413 | |
| ======================== | ============================ | ======================== | ============== | ============================ |
The fixed assets fund is the value of unrestricted funds represented by fixed assets owned by the charity. The transfer represents the net movement on additions, disposals and depreciation for the year.
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2025
14. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 April 2024 | Income | Expenditure | Transfers | 31 March 2025 | |
| £ | £ | £ | £ | £ | |
| Abbey Fields Properties | 301,319 | 270 | (11,275) | (242,380) | 47,934 |
| Thalia WB Community | |||||
| Fund | – | 35,000 | – | (35,000) | – |
| --------------------------------------- | ---------------------------- | ---------------------------- | --------------------------------- | ---------------------------------------- | |
| 301,319 | 35,270 | (11,275) | (277,380) | 47,934 | |
| ====================================== | ============================ | ============================ | ================================= | ======================================= | |
| At | At | ||||
| 1 April 2023 | Income | Expenditure | Transfers | 31 March 2024 | |
| £ | £ | £ | £ | £ | |
| Abbey Fields Properties | 273,982 | 40,999 | (13,662) | – | 301,319 |
| Thalia WB Community | |||||
| Fund | – | – | – | – | – |
| --------------------------------------- | ---------------------------- | ---------------------------- | -------------- | --------------------------------------------- | |
| 273,982 | 40,999 | (13,662) | – | 301,319 | |
| ====================================== | ============================ | ============================ | ============== | ========================================== |
Thalia WB Community Fund
During the year a grant was received to purchase fixed assets. An amount of £35,000 has been transferred to the general fund in respect of the assets purchased.
Abbey Fields Properties
This fund is for the acquisition and management of the Abbey Fields properties. The funds can also be used for anything related to developing and sustaining HIGS as a viable charity, able to be an effective owner and custodian of Abbey Fields on behalf of the community in perpetuity.
The balance relating the purchase of the fixed asset has been transferred to a separate designated fund for fixed assets.
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Histon & Impington Green Spaces
Notes to the Financial Statements (continued)
Year ended 31 March 2025
15. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 276,580 | – | 276,580 |
| Current assets | 23,771 | 47,934 | 71,705 |
| --------------------------------- | ---------------------------- | --------------------------------- | |
| Net assets | 300,351 | 47,934 | 348,285 |
| ================================= | ============================ | ================================= | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | – | 260,330 | 260,330 |
| Current assets | 13,413 | 40,989 | 54,402 |
| ---------------------------- | --------------------------------- | --------------------------------- | |
| Net assets | 13,413 | 301,319 | 314,732 |
| ============================ | ================================= | ================================= |
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