## **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** 2. 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. 3. The Council as Trustee comprises all the Members of the Council, who are the managing trustees of the Charities mentioned in this report. 4. 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. 5. 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. 6. 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** 7. 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. 8. 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** 9. 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. 10. 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** 11. The Cottages have generated a total rental income of £62,635 in 2022/23. ## **Ashurst Wood Recreation Ground, East Grinstead – Charity No: 305162** 12. 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. 13. £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** 14. 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. 15. 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** 16. 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. 17. 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. 18. The site retained its ‘Green Flag’ status for the fourth consecutive year in 2022/23. ## **Fairfield Recreation Ground, Burgess Hill – Charity No: 305187** 19. The Charity’s property comprises the eastern end of the recreation ground. 20. 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. 21. 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** 22. The object of the Charity is the provision of public open space for the enjoyment of the inhabitants of Haywards Heath. 23. 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** 24. 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. 25. 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. 26. 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. 27. The Blue Campaign ‘rewilding’ area continued into 2022/23 with positive feedback from members of the public. ## **Brooklands Park Eastern End (Unregistered charity)** 28. 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. 29. 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)** 30. 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. 31. The grounds were regularly maintained at a cost of £16k. An income of £5k was generated in 2022/23. See Appendix 1. ## **Charities’ Accounts** 32. 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. 33. 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. 34. 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.** 35. 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** 36. 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** 37. All income and expenditure shown in the 2022/23 Charity Accounts were accommodated within the 2022/23 Revenue Budget. ## **Risk Implications** 38. 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** : 39. None. ## **Equality and Customer Service Implications** 40. None. ## **Other Material Implications** 41. 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| - Depreciation basis is straight line for Buildings. - Depreciation rate is 54 years for the Restaurant and Quadrangle, 52 years for Beech Hurst Cottages, 54 years for Café, 52 years for Bowls Pavilion and Miniature Railway Pavilion, 39 years for Tennis Shelter. - The asset revaluation, as at 1 January 2023 was carried out by Wilks Head Eve LLP. The Restaurant Site and Quadrangle were given a combined valuation of £952,200. - The asset revaluation, as at 1 January 2023 was carried out by Wilks Head Eve LLP. The Beech Hurst Gardens Open Space, Bowls & Tennis Courts amenity spaces were given a combined valuation of £531,220. - The asset revaluation, as at 1 January 2023 was carried out by Wilks Head Eve LLP. The Bowls Pavilion, Café, Miniature Railway Pavilion and Tennis Shelter were given a combined valuation of £66,080. - The asset revaluation as at 1 April 2020 was carried out by Wilks Head Eve LLP. The five Cottages were given a combined valuation of £1,433,300. 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| - MSDC fund any deficits or future liabilities (see creditors accruals below) This is treated as a receipt in advance in the balance sheet. - Other Debtors show the surplus of trading income in year held by MSDC. ## **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| - Depreciation basis is straight line for buildings. - Depreciation rate is 51 years for the pavilion. - • The asset revaluation, as at 1 April 2021 was carried out by Wilks Head Eve LLP. 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| - 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
£
£
**(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| |---|---| - Depreciation basis is straight line for Buildings - Depreciation rate is 47 years for Public Conveniences, 45 years for the Pavilion, 72 years for Tennis Pavilion. - The asset revaluation for 1[st] April 2018 was carried out by Chartered Surveyors at Wilks Head Eve LLP. 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| |---|---| - 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| |---|---|---| |||| ||**(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| - Depreciation basis is straight line for Buildings. - Depreciation rate is 48 years for the Pavilion. - The asset revaluation for 1[st] April 2019 was carried out by Chartered Surveyors at Wilks Head Eve LLP and the Valuation basis was changed from Depreciated Replacement Cost (DRC) to Existing Use Value (EUV). 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| - 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
£
£
(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| - Depreciation basis is straight line for Buildings. - Depreciation rate is 50 years for the Pavilion. - The asset revaluation for 1st January 2023 was carried out by Chartered Surveyors at Wilks Head Eve LLP. 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**| - 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
£
£
**(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| - Depreciation is not applicable. 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| - Depreciation is not applicable. 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| |---|---| - 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 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| - Depreciation is not applicable. 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| - 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 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| |---|---| - Depreciation basis is straight line for Buildings - Depreciation rate is 49 years for the Pavilion and 3 years for the Playground Equipment. - The asset revaluation as at 1[st] April 2020 which was carried out by Wilks Head Eve LLP. 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| |---|---| - 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
£
(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: - Examine the accounts under section 145 of the Charities Act, - To follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and - To state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s Report** My examination was carried out in accordance with the general Directions given by the Charity 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. - **(1)** which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; - or **(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 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 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