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2023-03-31-accounts

COUNCIL CHARITABLE LAND – ANNUAL OPERATIONAL REPORT 1st April 2022 to 31st March 2023

REPORT OF: DIRECTOR OF RESOURCES AND ORGANISATIONAL DEVELOPMENT Contact Officer: Kevin Toogood, Assistant Director of Legal and Democratic Services Email: kevin.toogood@midsussex.gov.uk Tel: 01444 477050 Wards Affected: N/A Key Decision: No Report to: Charity Trustees 20 September 2023

Purpose of Report

The purpose of the report is to provide a review of the operational activities of the Charities and a statement of each charity’s financial affairs for the period 1st April 2022 to 31st March 2023. It also updates the trustees on operational matters. A copy of the Accounts for each charity is annexed to this report and together they comprise the Charity’s Annual Report and Accounts.

Recommendations

  1. The Charity Trustees are recommended to:

(i) Note and agree the contents of this report (ii) Approve the Charities’ Accounts for 2022/2023.

Background

  1. The Council being a trust corporation, by virtue of the Local Government Acts, is the Trustee of the Charities mentioned in this report. The trustees of all registered charities in England and Wales are required to prepare an annual report regarding the activities of the charity in the preceding financial year.

  2. The Council as Trustee comprises all the Members of the Council, who are the managing trustees of the Charities mentioned in this report.

  3. All of the Charities mentioned in this report are unincorporated associations and their principal office is Mid Sussex District Council, Oaklands, Oaklands Road, Haywards Heath, West Sussex RH16 1SS. The Council's Chief Executive, Kathryn Hall, was the Chief Executive of the Charities mentioned in this report for the year 2022/23. Any major operational management decisions that might affect the interests of the Charities are made by the Charity Trustees.

  4. Between April 2022 and December 2022, the Charities' solicitor was the former Corporate Solicitor, Tom Clark. Since December 2022 the Charities’ solicitor has been his successor, Kevin Toogood, Assistant Director of Legal and Democratic Services. The Charities’ bankers are the Lloyds Bank and Mr Alan Peach (CPFA) independently examines all their Accounts.

  5. The objective in relation to all of the Charities is to maintain the quality of the facilities they provide whilst securing income-generating capacity, to offset the costs of providing these publicly accessible open spaces and facilities.

Beech Hurst Gardens, Haywards Heath – Charity No: 305202

  1. The object of the Charity is the provision of a public park and recreation ground for the benefit of the inhabitants of Haywards Heath. The Trustees’ powers of management are very restrictive.

  2. These gardens are a major park for the town of Haywards Heath, while also attracting visitors from outside the District. Regular maintenance has provided a high-quality facility. The site was once again awarded Green Flag status for the year 2022/23.

Finances

  1. No turnover rent for the Family Restaurant for the period 06/10/2021 – 05/10/2022 was received in addition to the £56,540 base rent.

  2. The income generated and expenditure incurred at this site is split between restricted and unrestricted funds; the former relates to the cottages, and restaurant facility, with the sporting facilities being unrestricted funds. The income generated from petanque, events, tennis, rent from the cottages, leases, and licences (including the restaurant and income in 12 above), on the site totalled £134k. Overall running costs excluding depreciation amounted to £63k of which £58k related to buildings and ground maintenance costs, with the £5k remaining expenditure being for utilities, Council tax and audit fees. Thus, a surplus has been carried forward for this Charity of £71k, giving a revised amount of £344k, see Appendix 1.

Beech Hurst Cottages

  1. The Cottages have generated a total rental income of £62,635 in 2022/23.

Ashurst Wood Recreation Ground, East Grinstead – Charity No: 305162

  1. The object of this Charity is the provision of open space for the recreation of adults and as a playground for the children and young people of the village of Ashurst Wood as public open space. The Council's powers of management are restricted to using the property for charitable purposes. All the facilities are well-used and regularly maintained.

  2. £2k income was received for football pitch and pavilion hire. The income contributed towards the expenditure of £16k for grounds and general upkeep of the Recreation Ground as outlined in the paragraph above. Also, see Appendix 1.

Richard Worsley Recreation Ground, Cuckfield (known as Cuckfield Recreation Ground) – Charity No: 206789

  1. The object of this Charity is the provision of a Public Recreation Ground for the use and benefit of the inhabitants of the former Urban District of Cuckfield and the Parish of Cuckfield Rural. The Council's powers of management are restricted to using the property for charitable purposes. By virtue of a Scheme made by the Charity Commissioners on 15th May 2000, the Council now has limited power, subject to complying with charity law and the prior written consent of the Charity Commissioners, to let part of the Charity's property provided that this will not unduly interfere with the objects of the Charity.

  2. The grounds of this popular and well-used venue have been regularly maintained. In total income of £5k was generated in 2022/23, mainly from pitch and event hiring and ground rental for the tennis pavilion. The income generated contributed to the grounds maintenance and upkeep of the pavilion, playgrounds and paddling pool expenditure of £34k. See also Appendix 1.

St. Johns Park, Burgess Hill - Charity No: 305189

  1. The object of the Charity is the provision of a Public Park and Pleasure Ground for the benefit of the inhabitants and visitors to St John’s Common.

  2. Income of £3k was generated in 2022/23 mainly from the cricket pitch, playgroup, and pavilion hire. This contributed towards the expenditure of £56k for grounds and general upkeep of the facilities. See Appendix 1.

  3. The site retained its ‘Green Flag’ status for the fourth consecutive year in 2022/23.

Fairfield Recreation Ground, Burgess Hill – Charity No: 305187

  1. The Charity’s property comprises the eastern end of the recreation ground.

  2. The object of the Charity is the provision of a place of exercise and recreation for the benefit of the inhabitants of the Parish of Clayton (now part of the Parish of Hassocks) and the neighbourhood.

  3. The property comprises a popular public recreation ground including a drained football pitch. Regular maintenance by the Council has provided a high-quality facility. This has generated an income of £5k in 2022/23 from events, pitch and pavilion hire. The expenditure was £15k for sports pitch maintenance and associated facility running costs. See Appendix 1.

Public Open Spaces, Lucastes Avenue Haywards Heath – Charity No: 233890

  1. The object of the Charity is the provision of public open space for the enjoyment of the inhabitants of Haywards Heath.

  2. The land comprises mainly roadside grass verges and woodland belts at the eastern end of Lucastes Avenue, which are regularly maintained by the Council, at a cost of £401. It has no income-generating potential. See Appendix 1.

Public Walk and Pleasure Ground, Lindfield (known as West Common) - Charity No: 305324

  1. The land was acquired by the Council's predecessor, the Urban District Council of Cuckfield pursuant to section 164 of the Public Health Act 1875 and constitutes public open space.

  2. The object of the Charity is the provision of a Public Walk and Pleasure Ground pursuant to section 164 of the Public Health Act 1875 for the benefit of the local inhabitants of Lindfield.

  3. This land forms a linear open space surrounded by busy public highways with little income generating potential. The site continues to be regularly maintained, at a cost of £939. See Appendix 1.

  4. The Blue Campaign ‘rewilding’ area continued into 2022/23 with positive feedback from members of the public.

Brooklands Park Eastern End (Unregistered charity)

  1. The Charity's property comprises only the eastern half of the park. The object of the Charity is the provision of a Public Park and Recreation Ground for the benefit of the inhabitants East Grinstead, the neighbourhood and the public generally.

  2. The grounds of this popular park for East Grinstead were regularly maintained during 2022/23, at a cost of £8,367. See Appendix 1.

John Pears Recreation Ground (Unregistered charity)

  1. The object of the Charity is the provision of a Public Park and Recreation Ground for the benefit of the inhabitants of East Grinstead, the neighbourhood and the public generally.

  2. The grounds were regularly maintained at a cost of £16k. An income of £5k was generated in 2022/23. See Appendix 1.

Charities’ Accounts

  1. The Charity Trustees are obliged to complete annual returns for each of the managed Charities under its control. The accounts are attached as Appendix 1 to this report. They set out the details of income and expenditure for each Trust Site for the financial year commencing on 1st April 2022 and ending on 31st March 2023.

  2. The returns to the Charity Commission will be completed on the basis of these figures. In line with recommended practice, the Trust Fund Assets are no longer consolidated within the balance sheet in the Council's Statement of Accounts.

  3. Trustees should note that in the case of any charity where the charity’s expenditure exceeds its income, the shortfall is met from the Council’s own resources.

Liaison with Local Councils.

  1. No Town or Parish consultation has taken place for the purposes of this report; however, consultation takes place for all major works and new initiatives.

Conclusion

  1. The trust property has been held and maintained satisfactorily during the period from 1st April 2022 to 31st March 2023. However, further consideration is required for income generation at all sites to help aid sustainability and raise quality.

Financial Implications

  1. All income and expenditure shown in the 2022/23 Charity Accounts were accommodated within the 2022/23 Revenue Budget.

Risk Implications

  1. By compiling detailed annual operational and financial reports the Trustees are minimising their risks of not complying with current legislation and Charity Commission requirements. This report will form part of the Annual Returns for each Charity referred to in the report.

Sustainability Implications :

  1. None.

Equality and Customer Service Implications

  1. None.

Other Material Implications

  1. In regard to compliance with the Code of Practice on Commitments, all costs and income relating to charitable land were accommodated within the 2022/23 Revenue Budget.

Appendices

Appendix 1 - Charity Accounts for the Year Ended 31st March 2023

Background Papers

None

Charity Accounts for the Year Ended 31st March 2023

Contents Contents Page
No.
1 Beech Hurst Gardens
• Statement of Financial Activities 2
• Balance Sheet 3
• Notes to the Accounts 4
2 Ashurst Wood Recreation Ground
• Statement of Financial Activities 6
• Balance Sheet 7
• Notes to the Accounts 8
3 Richard Worsley Recreation Ground
• Statement of Financial Activities 10
• Balance Sheet 11
• Notes to the Accounts 12
4 St John’s Park
• Statement of Financial Activities 14
• Balance Sheet 15
• Notes to the Accounts 16
5 Fairfield Road Recreation Ground
• Statement of Financial Activities 18
• Balance Sheet 19
• Notes to the Accounts 20
6 Lucastes Avenue Open Space
• Statement of Financial Activities 22
• Balance Sheet 23
• Notes to the Accounts 24
7 West Common Public Walk and Pleasure Grounds
• Statement of Financial Activities 26
• Balance Sheet 27
• Notes to the Accounts 28
8 Brooklands Park
• Statement of Financial Activities 30
• Balance Sheet 31
• Notes to the Accounts 32
9 John Pears Recreation Ground
• Statement of Financial Activities 34
• Balance Sheet 35
• Notes to the Accounts 36
10 Independent Examiner’s Report on the Accounts 38

1

Beech Hurst Gardens - Registration Number 305202 Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Less cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Council Tax
Management and Administration:
Letting fee
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on
Tangible Fixed Assets:
Assets Revalued
Write Back of Depreciation on Revaluation
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Restricted
Income
Funds
£		 Endowment
Funds
£		 2022/23
2021/22
£
£
0
0
(134,373)
(128,128)
(8,805) (125,568)
(8,805)
0		 (125,568)
0		 0
0		 (134,373)
(128,128)
0
0
(8,805)
57,558
3,513
524
272
560
448		 (125,568) 0
19,854		 (134,373)
(128,128)
57,558
81,440
3,513
4,325
524
1014
272
0
560
550
19,854
22,261
448
(12,662)
62,875
(54,070)		 0
54,070		 19,854
0		 82,729
96,928
0
0
0 (71,498) 19,854
(340,441)		 (51,644)
(31,200)
(340,441)
0
0
0
0
0
0 (71,498) (320,587) (392,085)
(31,200)
0 (272,408) (2,605,199) (2,877,607)
(2,846,407)
0 (343,906) (2,925,786) (3,269,692)
(2,877,607)

2

Beech Hurst Gardens - Registration Number 305202 Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Restricted Income Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
2,605,199
2,925,786
2,925,786
343,906
1,175		 2,605,199
272,408
2,364
345,081
(1,175)		 274,772
(2,364)
343,906 272,408
3,269,692 2,877,607
(2,925,786)
(343,906)
0		 (2,605,199)
(272,408)
0
(3,269,692) (2,877,607)

3

Beech Hurst Gardens - Registration Number 305202 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment and Restricted Funds

The land and buildings of the Charity represent the permanent endowment of the Charity. The deeds of the Charity state that the income from the rents of the properties are to be used for maintenance and insurance, therefore this has been treated as a restricted fund.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings and
Equipment
2022/23
£		 Freehold Land
& Buildings and
Equipment
2021/22
£
2,762,594
0
0
2,762,594
0
0
2,762,594
(157,395)
0
340,441
(19,854)		 2,762,594
(135,134)
0
(22,261)
163,192 (157,395)
2,605,199
2,925,786		 2,627,460
2,605,199

4

Beech Hurst Gardens - Registration Number 305202 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
0
272,408
2,364
0
343,906
1,175
345,081 224,171

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Receipt in advance
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
(2,364)
(1,175)
(1,175) (5,224)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

5

Ashurst Wood Recreation Ground - Registration Number 305162 Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Management and Administration:
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(13,754)
(1,946)		 Endowment
Funds
£		 2022/23
2021/22
£
£
(13,754)
(7,842)
(1,946)
(3,575)
(15,700)
(11,417)
14,572
9,898
1,033
1,429
95
90
545
545
0
0
16,245
11,962
0
0
545
545
0
(140,026)
0
0
545
(139,481)
(280,554)
(141,073)
(280,009)
(280,554)
(15,700)
14,572
1,033
95		 0
545
15,700
0		 545
0
0
 545
0 545
0
0		 (280,554)
(280,009)

6

Ashurst Wood Recreation Ground - Registration Number 305162 Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayments (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
280,554
280,009
280,009 280,554
0
0
0
251
251 0
0
(251)
0 0
280,009 280,554
(280,554)
0
(280,009)
0
(280,009) (280,554)

7

Ashurst Wood Recreation Ground - Registration Number 305162 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Fund

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land
& Buildings
2022/23
£		 Freehold Land
& Buildings
2021/22
£
147,767
140,026
287,793
287,793 287,793
(6,694)
(545)
(7,239)
(545)
(7,784) (7,239)
280,554
280,009		 141,073
280,554

8

Ashurst Wood Recreation Ground - Registration Number 305162 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
0
0
0
251
251 0

5 . Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
(251)
0
(251)
0

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

9

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789

Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Less cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Management and Administration:
Agency Management Fees
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Write Back of Depreciation on Revaluation
Addition
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2022/23
£		 2021/22
£
(43,787)
(4,078)
(28,536) (28,536)
(5,186)
(5,186)
(33,722)
0		 0
0		 (33,722) (47,865)
0
0
(33,722)
29,817
3,620
285
0		 0
860		 (33,722) (47,865)
45,196
2,502
0
275
860
(108)
29,817
3,620
0
285
860
0
33,722
0		 860
0		 34,582 48,725
0
0
0
0
0
0		 860
0
0
0		 860 860
0
0
0
0
0
0
0 860 860 860
0
0		 (161,262)
(160,402)		 (161,262) (162,122)
(161,262)
(160,402)

10

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789 Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
161,262
160,402
160,402 161,262
0
0
0
516
516
(516)		 0
0
0 0
160,402 161,262
(161,262)
(160,402)
(160,402) (161,262)

11

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789

Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings and
Equipment
2022/23
Freehold Land &
Buildings and
Equipment
2021/22
£
£
206,778
206,778
0
0
0
0
0
0
206,778
206,778
(45,516)
(44,656)
0
0
0
0
(860)
(860)
(46,376)
(45,516)
161,262
162,122
160,402
161,262

12

Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
516
0
516
0

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
0
(516)
(516) 0

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

13

St John’s Park - Registration Number 305189 Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Publicity
Management and Administration Expenditure:
Legal Costs
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Write back of depreciation on revaluation
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2022/23
2021/22
£
£
(53,640)
(33,863)
(2,588)
(8,721)
(56,228)
(42,584)
0
0
(56,228)
(42,584)
42,195
30,308
12,488
11,520
0
563
1,250
0
280
275
4,701
4,701
15
(82)
60,929
47,285
0
0
4,701
4,701
0
0
0
0
0
0
(53,640)
(2,588)
(56,228)
0		 0
0
(56,228)
42,195
12,488
0
1,250
280
15		 0
4,701
56,228
0		 4,701
0
0

0
0
0		 4,701
0
0 4,701 4,701
4,701
(381,502)
(386,203)
(376,801)
(381,502)
0
0		 (381,502)
(376,801)

14

St John’s Park - Registration Number 305189 Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
2021/22
£
£
376,801
381,502
376,801
381,502
1,584
1,584
0
(1,584)
0
0
376,801
381,502
(376,801)
(381,502)
(376,801)
(381,502)

15

St John’s Park - Registration Number 305189 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings
2022/23
£		 Freehold Land &
Buildings
2021/22
£
433,563
0
433,563
0
433,563 433,563
(47,360)
0
0
(4,701)
(52,061)
0
0
(4,701)
(56,762) (52,061)
381,502
376,801		 386,203
381,502

16

St John’s Park - Registration Number 305189 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (Receipts in Advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
0
0
0
1,584
1,584 0

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
(1,584)
0
(1,584)
0

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal .

17

Fairfield Road Recreation Ground - Registration Number 305187 Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Expenditure
Charitable Expenditure:
Maintenance and Insurance
Utilities
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Additions
Disposals
Assets Revalued
Write back of depreciation on revaluation
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2022/23
2021/22
£
£
(9,893)
(3,911)
(4,767)
(5,830)
(14,660)
(9,741)
13,680
8,844
378
362
285
275
1,842
1,727
317
260
16,502
11,468
0
0
1,842
1,727
0
0
0
0
(37,608)
0
0
0
(35,766)
1,727
(229,192)
(230,919)
(264,958)
(229,192)
(9,893)
(4,767)
(14,660)
13,680
378
285
317		 0
1,842
14,660
0		 1,842
0
0

0
0
0
0		 1,842
(37,608)
0 (35,766)
0 (229,192)
0 (264,958)

18

Fairfield Road Recreation Ground - Registration Number 305187 Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
229,192
264,958
264,958
0
115		 229,192
0
0
115
(115)		 0
0
0 0
264,958 229,192
(229,192)
0
(264,958)
0
(264,958) (229,192)

19

Fairfield Road Recreation Ground - Registration Number 305187 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land
& Buildings
2022/23
£		 Freehold Land
& Buildings
2021/22
£
236,100
236,100
37,608
273,708
(6,908)
(1,842)		 236,100
(5,181)
(1,727)
(8,750) (6,908)
229,192
264,958		 230,919
229,192

20

Fairfield Road Recreation Ground - Registration Number 305187 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
0
0
115
0
115
0

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
(115)
0
(115)
0

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

21

Lucastes Avenue Open Space - Registration Number 233890 Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors (MSDC)
Total incoming resources
Expenditure
Charitable Expenditure:
Maintenance
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(401)		 Endowment
Funds
£
0		 2022/23
2021/22
£
£
(401)
(367)
(401)
(367)
401
367
401
367
0
0
0
0
0
0
0
0
(2)
(2)
(2)
(2)
(401)
401		 0
0
401
0		 0
0
0

0		 0
0
0 0
0
0		 (2)
(2)

22

Lucastes Avenue Open Space - Registration Number 233890 Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
2
2
2
0
0		 2
0
0
0
0		 0
0
0 0
2 2
(2)
0
(2)
0
(2) (2)

23

Lucastes Avenue Open Space - Registration Number 233890 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land
& Buildings
2022/23
Freehold Land &
Buildings
2021/22
£
£
2
2
0
0
0
0
0
0
2
2
0
0
0
0
0
0
0
0
0
0
2
2
2
2

24

Lucastes Avenue Open Space - Registration Number 233890 Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
0
0
0
0
0 0

MSDC fund any deficits or future liabilities (see creditors accruals below) This is treated as a receipt in advance in the balance sheet.

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
0
0
0
0

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

25

West Common Public Walk and Pleasure Ground - Registration Number 305324

Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors:
Total incoming resources
Expenditure
Direct Charitable Expenditure:
Maintenance
Audit Fee
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(939)		 Endowment
Funds
£
0		 2022/23
2021/22
£
£
(939)
(996)
(939)
(996)
939
996
0
0
939
996
0
0
(939)
939
0		 0
0
0
939 0
0

0		 0
0		 0
0
0
0
0
0
(1)
(1)
(1)
(1)
0 0
0
0		 (1)
(1)

26

West Common Public Walk and Pleasure Ground - Registration Number 305324 Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
1
1
1 1
0
0
0
0
0
0		 0
0
0 0
1 1
(1)
0
(1)
0
(1) (1)

27

West Common Public Walk and Pleasure Ground - Registration Number 305324 Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings
2022/23
£		 Freehold Land
& Buildings
2021/22
£
1
0
0
0
1
0
0
0
1 1
0
0
0
0
0
0
0
0
0 0
1
1		 1
1

28

West Common Public Walk and Pleasure Ground - Registration Number 305324 Notes to the Accounts

4. Debtors and Prepayment

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
0
0
0
0
0
0

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
0
0
0 0

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal

29

Brooklands Park - Registration Number – not yet registered Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors:
Total incoming resources
Expenditure
Direct Charitable Expenditure:
Maintenance
Audit Fee
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Additions
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£
(8,367)		 Endowment
Funds
£
0		 2022/23
2021/22
£
£
(8,367)
(7,745)
(8,367)
(7,745)
8,367
7,745
0
0
8,367
7,745
0
0
(8,367)
8,367
0		 0
0
0
8,367 0
0

0		 0
0		 0
0
0
0
0
0
(1)
(1)
(1)
(1)
0 0
0
0		 (1)
(1)

30

Brooklands Park - Registration Number – not yet registered Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors prepayment (receipts in advance)
4
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
1
1
1 1
0
0
0
0
0
0		 0
0
0 0
1 1
(1)
0
(1)
0
(1) (1)

31

Brooklands Park - Registration Number- not yet registered Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment Funds

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings
2022/23
£		 Freehold Land
& Buildings
2021/22
£
1
0
0
0
1
0
0
0
1 1
0
0
0
0
0
0
0
0
0 0
1
1		 1
1

32

Brooklands Park - Registration Number – not yet registered Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
0
0
0
0
0 0

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
0
0
0
0

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal

33

John Pears Recreation Ground - Registration Number not yet registered Statement of Financial Activities for the year ended 31[st] March 2023

Incoming Resources
Incoming Resources from Donors (MSDC)
Income from Charitable Trading
Total incoming resources
Less cost of generating funds
Net incoming resources available
for charitable application
Expenditure
Charitable Expenditure:
Maintenance
Utilities
Management and Administration:
Agency Management Fees
Audit Fees
Depreciation charge for year
Provision for Bad Debt
Total expenditure
Transfer Between Funds
Net (Incoming)/Outgoing Resources
Unrealised (Gains)/Losses on Tangible
Fixed Assets:
Assets Revalued
Write Back of Depreciation on Revaluation
Addition
Net Movement in Funds
Fund Balances Brought Forward
Fund Balances Carried Forward		 Unrestricted
Funds
£		 Endowment
Funds
£
0
0		 2022/23
£		 2021/22
£
(12,529)
(2,360)
(11,235) (11,235)
(4,645)
(4,645)
(15,880)
0		 0
0		 (15,880) (14,889)
0
0
(15,880)
12,987
1,643
1,155
95		 0
21,161		 (15,880) (14,889)
14,373
(568)
994
90
21,161
0
12,987
1,643
1,155
95
21,161
0
15,880
0		 21,161
0		 37,041 36,050
0
0
0
0
0
0		 21,161 21,161 21,161
0
0
0
0
0
0
0 21,161 21,161 21,161
0
0		 (641,235)
(620,074)		 (641,235) (662,396)
(641,235)
(620,074)

34

John Pears Recreation Ground - Registration Number not yet registered Balance Sheet as at 31[st] March 2023

Notes
Fixed Assets
Tangible Assets
Total Fixed Assets
3
Current Assets
Debtors
4
Creditors Prepayment (receipts in advance)
5
Total Current Asset
Short Term Creditors
5
Net Current Assets/(Liabilities)
Total Assets Less Current Liabilities
Endowment Funds
Unrestricted Income Funds
Total Funds		 2022/23
£		 2021/22
£
641,235
620,074
620,074 641,235
0
471
0
489
489
(489)		 471
(471)
0 0
620,074 641,235
(641,235)
0
(620,074)
0
(620,074) (641,235)

35

John Pears Recreation Ground - Registration Number not yet registered Notes to the Accounts

1. Basis of Accounting

These accounts have been prepared in the accruals format in accordance with the Charities SORP.

2. Endowment

The land and buildings of the Charity represent the permanent endowment of the Charity.

3. Details of Movements on Assets

Asset Cost or Valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward
Accumulated Depreciation
Balance brought forward
Disposals
Revaluation
Charge for year
Balance carried forward
Net Book Value Brought forward
Net Book Value Carried forward		 Freehold Land &
Buildings 2022/23
Freehold Land &
Buildings
2021/22
£
£
677,287
677,287
0
0
677,287
677,287
(36,052)
(14,891)
0
0
0
0
(21,161)
(21,161)
(57,213)
(36,052)
641,235
662,396
620,074
641,235

36

John Pears Recreation Ground - Registration Number not yet registered Notes to the Accounts

4. Debtors and Prepayments

Analysis of Debtors
Trade Debtors
Amounts due to subsidiary and associated undertakings
Other Debtors
Prepayments (receipts in advance)
Accrued Income
Total		 Amounts
falling due
within one
year
2022/23
Amounts
falling due
within one
year
2021/22
£
£
0
0
489
471
489
471

5. Creditors and Accruals

Analysis of Creditors
Loans and overdrafts
Trade Creditors
Amounts due to subsidiary and associated undertakings
Other Creditors
Accruals
Deferred Income
Total		 Amounts
falling due
within one
year
2022/23
£		 Amounts
falling due
within one
year
2021/22
£
(471)
(489)
(489) (471)

6. Reserves Policy

The Charity's policy is to hold no reserves. The shortfall between income generated through charitable trading and its commitments is donated by the Council (MSDC).

The Council maintains the quality and income generating capacity of the facilities and the objective of the Charity is not subject to volatile external markets, therefore, the risk that the Council would not be able to meet any future losses is minimal.

37

Independent Examiner’s Report on the Accounts

Report to:

The trustees/members of Beech Hurst Gardens, Ashurst Wood Recreation Ground, Richard Worsley (Cuckfield) Recreation Ground, St John’s Park, Fairfield Recreation Ground, Lucastes Avenue Open Space, West Common Public Walk and Pleasure Ground, Brooklands Park and John Pears Recreation Ground.

On accounts for the year ended 31[st] March 2023

Set out on pages 2 – 37.

Respective Responsibilities of Trustees and Examiner

The charities’ trustees are responsible for the preparation of the accounts. The charities’ trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

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

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Alan Peach CPFA Larkspur Berry Lane Littlehampton BN17 5HD

August 2023

38

(HARITY COMMISSION Independent Examinei's Report on the Accounts Section A Independent Examiner's Report Report to Ihe li￿stee5/mefflbtr5 ol <h￿Ily¢ll L3EEcH HUISI C-n(iDEFJS atcoun151oi the year ended Set oui oi page5 Trumb(¥soTtsdlil￿ThJl %hec15) RÈspective re5ponsibilltie5 of tlU5tees nd Èxaminer The £harity'S Iiuslees are iespoThsiblè lor ihe preparation ol the èCCDunls. The chafily's trustees (onsidpi that èn audit 15 not requiied lor this year uadei sectlon 144 01 tho chaiitie5 A(12011 (the (haillies A(11 and that an independenl exiiminaiion Is neoded. exatnine the accounts vTrdei se(lion 145 01 the Charllies Act, to follow the procedures lald down In the goneial Dlrections glvtrn by the Charity Commlssion lundei section 145151(bl ol the thaiities Act}, and to siaie whether paiticulJ mailers have come to tny aiiention. aasls of Indepeftdent exatniner's 5taierneni My examlnation wa5 ca(iied out In accordance with general Diiectlons given by the Charity Cornmission. An exic mination includes a review ol Ihe aicounting iecDrds kepi by the choiity and a (Dtnpoiison ol Ihe èccoun15 piesenitd wilh those recoid5. It 3150 iniludes conslderation ol any uTru5U(Il itom5 or disilosuios in the a<£ounts and seeking explèttations Irotn ihe Iiuslees conceining any such rniiiiefs. The proieduics undeilaken do noi piovide all Ihe evider+ce that would be reouiied in an audit, and consequently no opinion is glveA as to wheihei Ihe actounis piescnt a'true and laii, view ènd the iepoit is limited io thDse Fnatters sei DUI In the slblemenl bolow. Indèpendent examlner's statement In CDnne(lion wilh my examlnation, no mèttes has cO￿e 10 my aiicntlon lolhoi ihan thai disclosed below l.. 11> which gives me reasonable cause 10 belleve rhat In, any malerlal iespecl, Ihe requiiemenl5.' ID keep aciounting re(oids In accordance with soillon 130 01 Ihe lo prepare iccounis whiih aicoid with the aciounting iocoidg and comply with the a((LpJniino iequiremenls ol the (haiities ACI havo not been mel; 01 (2) 10 whlch, in my oplnion, atteTriion should be drawn In oidei io enablo a proper undeisian¢J¢ng ol the accounis lo be reached. ' Plcose deleie the words in Ihe brGcket5 11 they do noi opply. Signed Dale Name EHCH Dr body lil rlTry) CPFR Address oiosf u IF

I (HARITY COMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner's Report Report lo the Irustees/rnember5 01 (hwilv A£HU¥LSI ￿000 LECILtiqn cx) C￿0 Set oul on page5 Respectlve resportsibS1ities ol tFllStees and Èxaminei The charity's tiustees èle respo￿lble lor the prepaialts)n ol the a((ounts. The charity's trustees con5idei thai on audit Is not iequiipd loi this yehr under stctlon ol the Ihaiitie5Arl 2011 Ilhe (harllies A(Il Jnd thai an indppendenl exèminalion Is needed. examine the accounts under seiliDn 14S ol the Chariiies A(1. to follow the procedures laid down in the general DiieitioDs given by the chèrily Cotnmission lunder 5eition 145(511bl ol the Chaflties Act), and 10 State whelher parii¢uL3r matters have come to tny aitentlDn. Basis of indepeftdent examiner's statement My exafflinaiion was iarrlèd Dut in accoidance with geneial Directions givtTr by the Charity Commission. An examinaiiofi include5 a review ol the è¢counting ie(ord5 kept by the chaiily and a complilson ol the ècccunis presenied with those iecoids. It also io(lude5 con5ideiation ul any unusual itern5 or disclosures in ihe c)Iroun15 and seeking explènalion5 Irom the tiuslees ionceinifjg any su(h Fnollers. The proceduios undeftaken do not PlOViLle all the evidence that would be iequiiEd in an audit, and consequentw no oplnson is given as to whether ihe aciounis present è'trve and liir. view and the repoit Is Ilmiled to those matters set out in the Slalomenl below. Independent examiner's statement In connection with my examlnalion, no matter ￿5 (ome 10 my Bllcnlion lothoi than thai disclosed below l.. 11) whi(h gives me reagonable cause lo believe that in, ony malerlal respecl. the requiiErnenis.' 10 keep aicounting iecords in accordance with s£ilion 730 01 Ihe lo prepare accounis whi(h accord with the ac((yJntlng iecords Lind (omk)ly with the accounliTr J iequiremenis ol the Chaillies A(1 have not beÈn met., 01 121 lo which, in my opinion. atte￿Ilon should be drawn in oidei io enablo a piopei understandlng ol Ihe a((oun15 lo be reached. pleGse delete the words in ihe biackets 11 they do noi qpply. Signed Dale NamÈ Polevont piolcssloDI)I qu￿111[allOnISI or body lil <inyI cPfrIq Address e)NJ 514

i CHARITY COMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner's Repoit Report lo the Iiu51ees/membÈr5 01 Kl C4flfLXJ W)(x￿ CW ￿Ec io*J cuo<FI EL On accouA151oi Ihe yeai ended llCJF2FJI& chèrily no {il any) Set out Dn page5 0-12 teespetllve responsibillties ol tru51ee5 and examlner The charity'5 t1ts51ees ale responsible lor Ihe preparation ol the a(counls. The Ihaiitls Iru51ees conslder t￿t in audit Is not required lor this ye)1 undei 52(Ilon 144 01 the (harllie5 Ait 2D11 Ilhe charities A(Il and that an independent examlTralion is necded. examine the accounts under seilion 145 01 the Chaiiiie5 Ait, to follow the procedures laid down in the general Oiiecllon5 glven by the charity Comffli5sion (under 5e(lion 145(5llbl ol the (hafilies Acll, and lo slate whether paritcular mèiiers have come lo m¥ aiieniion. Basss of Independettt examiner's ststernent My examlnèiion was iarriEd out In accordance iviih gtnpral Diieclions glven by the (harily Commissi4n. An examinatlon include5 a ievlew ol tho accountlng recoi¢Js kopi by the chaiily and a compari50n ol the aicounls pie5eThicd wilh those rocoids. 11 also includes consideration ol any unusu¢il Items ui disclosurc5 In tht accoun15 anij seeking explaftaiiDns from the Ilusiees canceiniTrg any such rnalleis. The pio(eduies undeitaken do not piovide 311 the evidenie that would be require￿ in an audit, and conseouently no opinioo is oiven ès io whether the oicounis piesent O'liue and laii. view and the repoil Is limited to thDSe maller5 Set out in the Slalement below. Independent examlner's staternent In connection with my examination, no m8ttei ha5 come 10 my aiienilon loihoi than thai dlsclosed below }. (11 whlch glves me ieasonable cbu5e to believe that in, any tnalerlol respecl, the requirErnenis'. io keep ac(Dunting ietords in accDrdan(e with seclion 730 01 the to prcpare aciounls which accoid with Ihe a((ountiog reioid5 rind cornplv with the ac(QUAling iequlietnents ol the chaiilies A(1 have noi been met,. ui 121 to whlch. in my opinion. attention should be drawTr In oidei lo enablo J wopei undeisièndlng ol Ihe accounis 10 be reached. ' Pleu5e dtrlole the words in the bro<kets 11 Ihey donor upplF. signed Oale Name oi body (Il rinyl QPFPI AddiESS ￿￿￿1£S￿V￿- L LL- i C ¥D

I CHARITY COMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner'5 Reporl Report lo the trusleo5/mtmbeis ol On accouTrls lor the yeai eDde KiriEIIIES111 Set out on page5 Respective responsibllities of trusteès and exarnlner The chaiity's tIU5teès are responsible lur the prepaiaiiDn ol the accoun15. The chhiily's trustees con5Ider that in audll is not required loi thi5 yeèi undei 5ecllon 141 01 tho Charliie5 A(12011 Ilhe ch31illes A(t) and that on independent exarninaiion 15 neodod. examine the accounts under seition 145 01 Ihe chaiitie5 Act, to follow the procedures liid dDwn in the general Directions given by the (hairty Commission (under se(lion 145151(bl ol the (haiities Act), and 10 State whether paiticulaf ￿llerS have come lo my èlleniion. 6asls ol independent examlner's statement My examinatlon was Cafrted out ITr accordan(e wilh general Dliection5 given by Ihe (hority Comtnission. An exarfjination includes a review ol the iccounting record5 kept by the chailiy ofjd a (otT7piiison ol thE aiiounls piesented with those Iccords. It also include5 fonsideration ol any unusutil Items or disilosuios in the account5 and seeking explan61ions Irorn the tiuslee5 conceining èny such ffliiiiers. The piocedtsios undeitaken do not piovide all the evidence ihat would be iequlrod in avdil. and consequently no opinion is glven as to whethei the accounis piesent rl. 'Irue and lair. vlew and the report 15 limited lo those mallers Set out in slBlcmenl below. Independent examinet'5 Statennt In (Dnneclion with my examinatlon, no maitei has (Dme lo my aiicntlon lolher I￿n Ihal disclosed below. I: 11) which gives me ieasonable cause to believe that in, any rnaleilol re5pecl. the iequiremenis.. 10 keep dctouniing iecoid5 In accoidance with 5ocilon 130 01 the to PlQPaEe acrounls which a(coid with the 3rcounting iÈcoids find (omply wilh Ihe a(couniing refjuiiemen15 01 the (harities Aci havo noi been met., 01 Iz) lo which, in my opinion. attention should be diawn in Didei io enaL)lo J pioptr unde15tandlng ol Ihe a((ountg lo be reached. pleose delete (he words in Ihe brockets il they do not opply. Signed Date Name 01 body lil any} Cffrfr Addiess HD Irr

I CHARITY COMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner's RepoFI Repoil IO the Ifustees/membe15 01 FKIIF-f ILLD ROHD LÉcKCftTIoNJ On actounls lor the yeaw ended PllfRF]P Charily no {11 any) Set out on pages -20 IimombLY1ll￿thOe1tr￿￿1￿2fi￿Mbl¥YrfodthbonII$k￿e1sl Respetlhve wesponsibilities of trustee5 nd exarnineF The charity's Iruslees are iesponsible lor the preparation ol the accoun15, The charllV5 trustees conslder Ihat an audit is not requiied loi this year under section 114 01 the (harilles Act 2011 (the Charllies Actl ènd that an independent exarnlnatlon Is needed. examine Ihe accounts under seclii)n 145 01 Ihe ch31ilies A<1. lo lollaw the procedures Iiid dovjfi In Ihe general Direction5 olvon by the charilv (omm15sion (under secllon 145(51(bl ol the (haFilies Act), and ¢0 stèle wheiher paflicular matiers have iome lo my allenlion. Basss )f Independent examiner's Sla1ernent My eyamination was caiiied out in accordance with geneiaS Diiections givEn by the Charity Commi$51on. An exJmination Includes a review ol the accounting reiDids kept by the chaiily and a compaii50Tr 01 the accounts presented with those iecord5. It also include5 coDsideiaiion ol any UDUSUiil Item5 or di511osuit5 in iho acctsunls and seeking explanations Ilorn Ihe Iru51ee5 concerning any such mcllleis. The pioceduios undeflaken do not Provide all the evidènce that would be requlred in an audit, and consequently oo opinion is given 35 to whethEI Ihe accoun15 piosent a'tiue and lair, view and the report Is Ilmiled 10 those tnatters ser out in Ihe staiemeni below. IndÈpendent examlner's staternenl In confte(lion wilh my examlnètion, no matter has come lo my atleniion lothoi Ihan thai disclosed below l.. 11) which gives me reasonable cause to believe that ITr, any m¢ilEiial respect, Ihe fequiretnenis.. lo kecp a((Duntlng Ipcoids in accordance wlth section 130 tsl Ihe lo piepafe accounts which o(ioJd with Ihe a(countiny 1￿CordS ¢ind comply wilh Ihe ac(Dunllng requiremen15 01 the Ch6rilies Act hiive Trot been mel,. 01 {21 lo which. In my opinion, aiienlion should be dfawn In oidei to enable è piopei undElStanding ol the at(ounis lo be Feached. ' Pleose deleie the words In the brockets il tliey do not opply. Signed Date Natne Rclevanl pioltrssionf)I qualili(aiionlsl CFF Address tJC elc IFQ

I CHARITY COMMISSION Independent Examinei's Report on the Accounts Seition A Independent Examinei's Report Repoil lo the Iiu5tees/rnembe15 01 cthiiy tloThe LQCPi%rCs OP EK) On accouftis IDr the year eTrded BThrJEFJ charity {11 any) Sei out on wges 22-- Z4- Re5pectlve iespon5ibilitles of trustees nd exarniner The charity's ttlJ5tEe5 afe responsible lor the piepaibiion ol Ihe ac(ounis. The chhiity's Iiusiee5 consldei thai an audll is not iequiied loi this year U￿de1 5ectlon 144 01 the Chèilties A(12011 Ilhe chèiilies A(iJ and that an independenl exarninaiioTr Is necded. exèrnine ihe accounts under section 145 01 the chafllie5 Act. to lollow the prD(edures laid down In ¢hÈ general Direrlion5 yivon by the (hèrlly Commission (under section 145{51(bl ol the Ch6rilies Acll, and lo slate whelhei paFticular mattefs have come lo my allenlion, Basts of independent examlner's 5tatem¢nt My exèminaiion was carrled oul in accordance wlih geneial Diieclions glven by the Charity Commisslon. An exjrnination includes a ieview ol the accounting ierDids kept by the chailly and a (ompèiison ol the accounts piEsenied with those iecDrds. li also Iniludes con5ideraiion ol any unusual Ilem5 or disilosuios in ihe accounts and Seeking explanations Irorn Ihe Iiuslee5 conceining any such malle15. The procedures undertaken do not provide all the evidence ihal would be fequiIod in an 2udil. and conseouently no oplni0Tr 15 glven as to whether Ihe accoun15 present a 'iiue and lair, view and the report Is limited Its th05e tnalleis set out in the 513toment below. Independent examiner'5 Statement In (onneclion with my examinallon, no mallei hès come lo my allcntlon (Dthor than thai disclosed below l.. (11 whlch gives me ie3sonable cause lo belleve that In, any maieibl respeci, the iequiierneni5'. to kecp aicouniiDg iecord5 accoidanie wllfv 5eciion 130 01 the 10 piepaie aicounts which a(coid wilh the a(cotsniiniJ io(Drds and complv with the accounttng iequlièmenls ol the (horilies A(t hfive not been mei,. 01 121 lo which. IA my opinion. atteniion should be drawn In or¢Jei lo enJble i propoi undèr3tandin9 01 the a(countS ID be leached. ' pleose defwe the words in ihe brockets if ihey do noi upply. signed Dale L3 Name oi body lil aThyl ceFFI Address fu IED

i (HARIIY COMMISSION Independent Examiner's Report on the Accounts Section A Independent Examinei's Report Repori lo Ihe tru5tees/membe15 01 Wt ST COK4 f4LI C LLffjLIL On accounts lor Ihe year ended chaiity no {il aoyl Set out on pages Tremb￿tts In¢lud￿lh￿WgefiumbLv101oddlIIonJ1s￿Erfsl Re5pectlve rèsponsibilities of trusiees and examiner The charity's Iru5tees are iesponslble lor the prepoialion ol the accoun15. Thè chaii115 Iiustees consider that an audit is noi required loi this year under section 144 ol the (harilles Aci 2D11 Ilhe (hbfi112S Act) and that an independeni exarninatlon 15 needed. examine Ihe accounts under seilion 145 01 the chèrilies A£1, to follow Ihe procedures lald down In the general Directions fjlvon by the charilv Cornmlssion (under se(liDn 14515llbl ol the Charities A(11, and to slbte whethei pariicula5 rnaiiers have come to my aÈlentior*. Ba$15 Ot indèpendent examiner's statement My exam1naiion was carrled out ITr accordanie iviih geneièl Oliection5 givEn by the (hariiy Cornmisslon, An examination includes a ieview ol Ihe a(countlng recDids kepi by IhÈ chaiity and a compaiison ol the accoun15 pieseTried with those 12cords. 11 a150 iorludes consideration ol any unusual iletns or di5110￿leS In ihe accounls and seeking explaftations Irorn the IIu51ees concernlng any such mallers. The pioceduies deitsken do nol provsde 311 the evidence that would be ieoulrcJ in an avdil, and consequently no opiftioTr 15 given as to whether the accounls piÈsEnt a'lrue and laii, view and the iepoit Is limited lo Ih05e matleis Sei DUI In Ihe statomeni below. Independent examSner'5 Statement In connection with My examination, no mèiiei h85 (ome lo my attentlon loihci than thai disc105ed belDVI I.. {1> which give5 me ieastsnable cause to belleve Ihil In. any miterial re5peci, the requiiemenis.. to keep a£counting iecord5 èccordan(e with 5Qttiofj 130 of Ihe lo prepare a(counts whlch a(coid wllh the accounting iocoids Gind (otnply with the accountin9 iequliemenls ol the (hari1Ses Aci h￿e not been mel,. 01 12110 whlch. in my opinion, atteniion should be drawn in oidei lo enable a pioyei nderstandlng ol the a((Dunt5 to be reached. PleGse deleie the words in Ihe bfurkEt5 If they do ngt opply. Signed Date Name Trc 01 body any) CPFB Adlie95 K)17 S-kLD

I CHARITY COMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner's Report keport lo the trusteos/rnembeis ol BLOOILLFIKJDS fklll On accounts lor the yeai ended IILlJ• Charity no (il any) Set out on ￿ge5 ola6diiiona15hcd51 Respe(tlve respon5ibillties of trustees and exarninei The charity's trustee5 Ole responsible loi the preparation ol the accounts. Th2 charity'5 trustee5 ionsidei tha( an audll Is not required loi thls year undoi 5ectlon 144 01 the chorilies Act 2011 Ilhe Charities Act) and that an independent eiaminalion Is necded. exatnine the accounts under secliofi 145 01 the Chèillies Act. to follow Ihe PlDiedures laid dowfi in tho general Dire(IloTrs givcn by tho Charily Commission (under section 14515llbl ol the chèritles Act), and to state whelhei parit(ula4 mailers have (otne lo rny aiieniion. Basls of indepEndeTrt examlnoF'S slaièrnenl My examlnaiion was Iiriie*J out ITr acioidafice wilh general Dlieclions gwen by Ihe Chorlty CDmmlssloD. An examination includes o revlew ol the aCCDulliing ie(ord5 kcpi by the chaiily and a cornpaii50n ol the a(£oun15 P6E5enlel wilh those Iccoids. 11 a150 includes considerèiion ol any unusual iierns or disc105uros in the aicount5 and 5Èeking explanations fiorn the tiusiee5 conceinlng any such m¢illeis. The procedurcs utTrderlakeft do not provide 311 the evidence that would be require(J in audit, and IDnsequently no opinloa 15 given 3S to whether the acc(bUTrls piesent a'lrue and laii, view and the iepoit is limited lo those mètters set Dill In the 51olemeni below. Indeptndent examinw's statement In connectlon with my examiTratlon, no mètlel has come io tny hiientlon lothei than Ihal d15closed belDW ).. 111 which gives me iea50nable cause tD believe Ihal In, IDY m¢lleilal respect, the requirernenls.. io keep dc(ouniing iecoids in accordance wtth section 130 01 the io piepaie accounts whi(h accoid wilh the accounliThg io(oids and tomply wlth the accovniinfj requliemenls ol thè (hailtles Act hawe not been mot,. 01 {21 to which, in ffly opinion. atteffliion Should be drawn In oIdeJ lo enable a propcr unde15tandlng ol the è(couD15 to be leached. Ple05e delete the words in ihe bmckef5 if ihey do not opoly. Signed Date Name of body lil cinyl opFA Addres5 Puk JL Iro

(HARITY (OMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner's Report Report to the Iiuslee5/metnbe15 01 JO¥4 fblqls LEcK&mT ICN) On a(counls loi the year ended Chaiily no {il anvl Sel DUI ori pagE5 Respective responslbililies ol trustees ahd examiller The charity's trusÈee5 are re5ponsiblÈ lor the prepiialion ol the a((oun15. The chaijty's trustees consldei that an audit is not requiied loi this year undei section 144 01 the Chaiitie5 Acl 2011 (the Ch31ilies Act) and that an independenl examination is necded. examine the accounts under 5ecllon 145 01 thE (haiitie5 Act, to IDllow the p(ocÈdures Ihid down In Ihe gefjeial Diieilions g(von by ihe (hoiily lornmission {un(iei seclitsn 145151(bl ol the Charities Act), and lo slaie wheihei pailiculai matters have come lo my atleDlS0n. Basls of independent examiner's My exorninaiion wa5 iarried out in accordance with geaeial Dlieciion5 givon by the ststemeTht {￿711¢Y Cotnmission. An examinalioTr includes <7 ievieiv ol the occounlrng rE(oids kept by thc chaiily dnd ) compaflson ol tlie ac(ounts presenled wllh 11105e IccDid5. seeking explanations from the IlUSiees con(erniTrg aiy Such mrlllers. The PFoceduro5 undertakeTr nol piovide all Ihe evidence th61 would be requircd in OTh audii, ond ionsequenily no opinion 15 given 05 to whethei the account5 pre5enl a 'liue and lali, view and ihe report Is IiFniled 10 those matt￿5 set oul in the statement below. Independeni examlner's slatement In ionneilion wilh my examiftatlon. nD (nallei ha5 come to my illonlion loihor than Ihat d15closed belDW I. 111 which give5 (ne iebsonable cause 10 believe ihal in, milteiial iespeci. Ilie ieouirement5'. 10 keep accouTrling iecoid5 in accordance with scction 130 01 Ihe lo pl￿pare accounls whiih accord with the ic(ouniing records (omyly with the atcounling reqU￿r￿MentS ol the charities Aci have noi been met.. 01 121 lo which, in tT)y opinion, atlenlion should be drawn In ordei 10 enable Il yropci undersièndlng ol the accounts lo be leached. PleosÉ delete thc Wofds the brotkets Ihey do nof opply. Signed Oate Name 01 body lil any) oeFYi Addres% f U Uf IER MaFch 2012