## **COUNCIL CHARITABLE LAND – ANNUAL OPERATIONAL REPORT 1 APRIL 2023 to 31 MARCH 2024** REPORT OF: DIRECTOR OF RESOURCES AND ORGANISATIONAL DEVELOPMENT Contact Officer: Kevin Toogood, Assistant Director, Governance and Monitoring Officer Email: kevin.toogood@midsussex.gov.uk Tel: 01444 477050 Wards Affected: N/A Key Decision No Report To: Charity Trustees 25 September 2024 ## **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 2023 to 31st March 2024. 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; and (ii) Approve the Charities’ Accounts for 2023/2024.** ## **Background** 2. The Council 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 2023/24. Any major operational management decisions that might affect the interests of the Charities are made by the Charity Trustees. 5. For the period 2023/24 the Charities’ Solicitor was Kevin Toogood, Assistant Director for Governance. The Charities’ bankers are Lloyds Bank and Mr Alan Peach (CPFA) independently audits 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 Charity was constituted when the Gardens were gifted to the Council's predecessor, the Urban District Council of Cuckfield, by the trustees of the late William Johnson Yapp to be administered by the Council upon charitable trust. 8. 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. 9. These gardens represent a major park for the town of Haywards Heath while attracting visitors from outside the district. Regular maintenance has provided a high-quality facility. The site continues to hold a ‘Green Flag’ award. 10. £131,086 net income was received through charitable trading in 2023/24. The income funded the expenditure of £89,893 for grounds and general upkeep of the park as outlined in the paragraph above. ## **Ashurst Wood Recreation Ground, East Grinstead – Charity No: 305162** 11. 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. 12. £2,804 income was received for football pitch and pavilion hire in 2023/24 The income contributed towards the expenditure of £16,264 for grounds and general upkeep of the Recreation Ground as outlined in the paragraph above. The balance of expenditure, excluding depreciation, was covered by a donation from the council of £12,915. ## **Richard Worsley Recreation Ground, Cuckfield (known as Cuckfield Recreation Ground) – Charity No: 206789** 13. 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 15 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. 14. The grounds of this well-used venue have been regularly maintained. In total income of £3,502 was generated in 2023/24, mainly from pitch and event hiring and ground rental for the tennis pavilion. The income contributed to the grounds maintenance and upkeep of the pavilion, playgrounds and paddling pool – amounting to an expenditure of £33,367. The balance of expenditure, excluding depreciation, was covered by a donation from the council of £27,097. ## **St. Johns Park, Burgess Hill - Charity No: 305189** 15. 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. 16. Income of £8,240 was generated in 2023/24 mainly from the cricket pitch, playgroup, and pavilion hire. This contributed towards the expenditure of £62,937 for grounds and general upkeep of the facilities. The balance of expenditure, excluding depreciation, was covered by a donation from the council of £49,995. 17. The site retained its ‘Green Flag’ status for the fifth consecutive year in 2023/24. ## **Fairfield Recreation Ground, Burgess Hill – Charity No: 305187** 18. The Charity’s property comprises the eastern end of the recreation ground. 19. 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. 20. 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 £4,047 in 2023/24 from events, pitch and pavilion hire. The expenditure was £17,792 for sports pitch maintenance and associated facility running costs. The balance of expenditure, excluding depreciation, was covered by a donation from the council of £11,903 ## **Public Open Spaces, Lucastes Avenue Haywards Heath – Charity No: 233890** 21. The object of the Charity is the provision of public open space for the enjoyment of the inhabitants of Haywards Heath. 22. 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 £1,408. It has no income-generating potential and so is funded by a donation from the council. ## **Public Walk and Pleasure Ground, Lindfield (known as West Common) - Charity No: 305324** 23. 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 constitutes public open space. 24. 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. 25. 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 £1,821 funded by a donation from the council 26. The Blue Campaign ‘rewilding’ area continued into 2023/24. ## **Brooklands Park Eastern End (Unregistered charity)** 27. 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 of East Grinstead, the neighbourhood and the public generally. 28. The grounds of this popular park for East Grinstead were regularly maintained during 2023/24, at a cost of £7,228 funded by a donation from the council. ## **John Pears Recreation Ground (Unregistered charity)** 29. 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. 30. The grounds were regularly maintained at a cost of £37,644. An income of £3,513 was generated in 2023/24. The balance of expenditure, excluding depreciation, was covered by a donation from the council of £12,970 ## **Charities’ Accounts** 31. 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 2023 and ending on 31st March 2024. 32. 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. 33. 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. ## **Financial Implications** 34. All income and expenditure shown in the 2023/24 Charity Accounts were accommodated within the 2023/24 Revenue Budget. ## **Risk Management Implications** 35. By compiling detailed annual operational and financial reports the Trustees minimise their risk of not complying with charities legislation and Charity Commission requirements. This report will form part of the Annual Return for each Charity referred to in the report. ## **Equality and Customer Service Implications** 36. None. ## **Other Material Implications** 37. None. ## **Sustainability Implications** 38. None ## **Appendices** Appendix 1 – Charity Accounts for the Year Ended 31 March 2024 **Background Papers** None **Appendix 1** **Charity Accounts for the Year Ended 31st March 2024** ||**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 2024** |**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
£|2023/24
£|2022/23
£
0
(134,373)| |---|---|---|---|---|---| |||||**0**|| ||(8,691)|(123,791)||**(132,482)**|| ||**(8,691)**
1,396|**(123,791)**
**0**|**0**
**0**|**(132,482)**
**1,396**|(134,373)
0| ||**(7,295)**
66,276
4,231
177
1,250
570
(2,466)|**(123,791)**|**0**
19,855|**(131,086)**|**(134,373)**
57,558
3,513
524
271
560
19854
448| ||||||| |||||**66,276**
**4,231**
**177**
**1,250**
**570**
**19,855**
**(2,466)**|| ||**70,038**
(62,743)|**0**
62,743|**19,855**
0|**89,893**|**82,729**
0| ||||||| |||||**0**|| ||**0**|**(61,048)**|**19,855**|**(41,193)**|**(51,644)**
(340,441)
0
0| ||||||| |||||**0**
**0**
**0**|| ||**0**|**(61,048)**|**19,855**|**(41,193)**|**(392,085)**| ||||||| ||**0**|**(343,906)**|**(2,925,786)**|**(3,269,692)**|**(2,877,607)**| ||**0**|**(404,954)**|**(2,905,931)**|**(3,310,885)**|**(3,269,693)**| 2 **Beech Hurst Gardens - Registration Number 305202 Balance Sheet as at 31[st] March 2024** |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**|2023/24
2022/23
£
£
**2,905,931**
2,925,786
**2,905,931**
2,925,786
**404,954**
343,906
**449**
1,175
**405,403**
345,081
**(449)**
(1,175)
**404,954**
343,906| |---|---| ||**3,310,885**
**3,269,692**| ||**(2,905,931)**
(2,925,786)
**(404,954)**
(343,906)
**0**
0
**(3,310,885)**
(3,269,692)| 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
2023/24
£|Freehold Land
& Buildings and
Equipment
2022/23
£
2,762,594
0
340,441
0| |---|---|---| ||**3,103,035**
**0**
**0**
**0**|| ||**3,103,035**
**(177,249)**
**0**
**(19,855)**|3,103,035
(157,395)
0
(19,854)| ||**(197,104)**|(177,249)| ||**2,925,786**
**2,905,931**|2,605,199
2,925,786| - 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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
0
343,906
1,175| |---|---|---| ||**0**|| ||**404,954**
**449**|| |||| ||**405,403**|345,081| - 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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
(1,175)| |---|---|---| |||| ||**(449)**|| |||| ||**(449)**|(1,175)| ## **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 2024** |**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
£
(12,915)
(2,804)|Endowment
Funds
£|2023/24
£|2022/23
£
(13,754)
(1,946)| |---|---|---|---|---| ||||**(12,915)**
**(2,804)**|| ||**(15,719)**
13,793
1,825
100|**0**
545|**(15,719)**|(15,700)
14,572
1,033
95
545
0| |||||| ||||**13,793**
**1,825**
**100**
**545**
**0**|| ||**15,719**
0|**545**
0|**16,264**|16,245
0| |||||| ||||0|| ||**0**|**545**|**545**|**545**
(140,026)
0| |||||| ||||**0**
**0**|| |||||| ||**0**|**545**|**545**|(139,481)| |||||| ||**0**
**0**|**(280,009)**
**(279,464)**|**(280,009)**
**(279,464)**|(280,554)
(280,009)| 6 ## **Ashurst Wood Recreation Ground - Registration Number 305162 Balance Sheet as at 31[st] March 2024** |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**|2023/24
£|2022/23
£
280,009| |---|---|---| ||**279,464**|| |||| ||**279,464**|280,009
0
251| |||| ||**0**
**160**|| |||| ||**160**|251
(251)| ||**(160)**|| |||| ||**0**|0| ||**279,464**|280,554| |||280,009
0| ||**(279,464)**|| ||**0**|| ||**(279,464)**|280,009| 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
2023/24
£|Freehold Land
& Buildings
2022/23
£
287,793| |---|---|---| ||**287,793**|| |||| ||**287,793**|287,793
(7,239)
(545)| |||| ||**(7,784)**
**(545)**|| ||**(8,329)**|(7,784)| |||| ||**280,009**
**279,464**|280,554
280,009| - Depreciation basis is straight line for buildings. - Depreciation rate is 52 years for the pavilion. 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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
0
251| |---|---|---| ||**0**|| ||**160**|| |||| ||**160**|251| - 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** |**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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
(251)| |||| ||**(160)**|| |||| ||**(160)**|(251)| ## **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 2024** |**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|2023/24
£|2022/23
£
(28,536)
(5,186)| |---|---|---|---|---| ||(27,097)||**(27,097)**|| ||(3,502)|||| ||||**(3,502)**|| |||||| ||**(30,599)**
**0**|**0**
**0**|**(30,599)**|**(33,722)**
0| |||||| ||||**0**|| |||||| ||**(30,599)**
24,673
5,636
290
0|**0**
2,768|**(30,599)**|**(33,722)**
29,817
3,620
0
285
860
0| |||||| ||||**24,673**|| ||||**5,636**|| |||||| ||||**0**|| ||||**290**|| ||||**2,768**|| ||||**0**|| |||||| ||**30,599**
0|**2,768**
0|**33,367**|34,582
0| |||||| ||||**0**|| |||||| ||**0**
0
0
0|**2,768**
(179,800)
0
0|**2,768**|860
0
0
0| |||||| ||||**(179,800)**|| ||||**0**|| ||||**0**|| |||||| ||**0**|**(177,032)**|**(177,032)**|860| |||||| ||**0**
**0**|**(160,402)**
**(337,434)**|**(160,402)**|(161,262)
(160,402)| ||||**(337,434)**|| 10 ## **Richard Worsley (Cuckfield) Recreation Ground - Registration Number 206789 Balance Sheet as at 31[st] March 2024** |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**|2023/24
£|2022/23
£
160,402| |---|---|---| ||**337,434**|| |||| ||**337,434**|160,402
0
516| |||| |||| ||**0**
**1,347**|| ||**1,347**
**(1,347)**|516
(516)| |||| ||**0**|0| ||**337,434**|**160,402**| |||(160,402)| ||**(337,434)**|| |||| ||**(337,434)**|**(160,402)**| 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
2023/24
Freehold Land &
Buildings and
Equipment
2022/23
£
£
**206,778**
206,778
**0**
0
**179,800**
0
**0**
0
**386,578**
206,778
**(46,376)**
(45,516)
**0**
0
**0**
0
**(2,768)**
(860)
**(49,144)**
(46,376)
**160,402**
161,262
**337,434**
160,402| |---|---| - Depreciation basis is straight line for Buildings - Depreciation rate is 47 years for Public Conveniences, 57 years for the Pavilion, 80 years for Tennis Pavilion. - The asset revaluations as at 1[st] January 2024 were 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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
516| |---|---|---| ||**1,347**|| |||| ||**1,347**|516| - 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
2023/24
£
**(1,347)**
**(1,347)**|Amounts
falling due
within one
year
2022/23
£
(516)| |---|---|---| |||(516)| ## **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 2024** |**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
Rates
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|2023/24
2022/23
£
£
**(49,995)**
(53,640)
**(8,240)**
(2,588)
**(58,236)**
(56,228)
**0**
0
**(58,236)**
**(56,228)**
**36,278**
42,195
**15,179**
12,488
**6,547**
0
**0**
1,250
**300**
280
**4,701**
4,701
**(69)**
15
**62,937**
60,929
**0**
0
**4,701**
**4,701**
**0**
0
**0**
0
**0**
0| |---|---|---|---| ||(49,995)||| ||(8,240)||| ||**(58,236)**
**0**|**0**
**0**|| ||**(58,236)**
36,278
15,179
6,547
0
300
(69)|**0**
4,701|| ||**58,236**
0|**4,701**
0|| ||**0**
0
0
0|**4,701**
0|| ||**0**|**4,701**|**4,701**
**4,701**
**(376,801)**
(381,502)
**(372,100)**
(376,801)| ||**0**
**0**|**(376,801)**
**(372,100)**|| 14 ## **St John’s Park - Registration Number 305189 Balance Sheet as at 31[st] March 2024** |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**|2023/24
2022/23
£
£
**372,100**
376,801
**372,100**
376,801
**2,589**
1,584
**2,589**
1,584
**(2,589)**
(1,584)
**0**
0
**372,100**
**376,801**
**(372,100)**
(376,801)| |---|---| ||**(372,100)**
**(376,801)**| 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
2023/24
£|Freehold Land &
Buildings
2022/23
£
433,563
0| |---|---|---| ||**433,563**|| |||| |||| ||**0**|| ||**433,563**|433,563
(52,061)
0
0
(4,701)| |||| ||**(56,762)**
**0**
**0**
**(4,701)**|| ||**(61,463)**|(56,762)| |||| ||**376,801**
**372,100**|381,502
376,801| - Depreciation basis is straight line for Buildings. - Depreciation rate is 51 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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
0
1,584| |---|---|---| ||0|| ||2,589|| |||| ||**2,589**|1,584| - 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
2023/24
£
(2,589)
**(2,589)**|Amounts
falling due
within one
year
2022/23
£
(1,584)| |---|---|---| |||(1,584)| ## **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 2024** |**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|2023/24
£
**(11,903)**
**(4,047)**
**(15,950)**
**15,018**
**547**
**290**
**1,842**
**95**
**17,792**|2022/23
£
(9,893)
(4,767)| |---|---|---|---|---| ||(11,903)|||| ||(4,047)|||| ||**(15,950)**
15,018
547
290
95|**0**
1,842||**(14,660)**
13,680
378
285
1,842
317| ||**15,950**
0|**1,842**
0||16,502
0| ||||**0**|| |||||| ||**0**
0
0
0
0|**1,842**|**1,842**|1,842
0
0
(37,608)
0| |||||| ||||**0**
**0**
**0**
**0**|| ||**0**|**1,842**|**1,842**|(35,766)| |||||| ||**0**|**(264,958)**|**(264,958)**|(229,192)
(264,958)| ||**0**|**(263,116)**|**(263,116)**|| 18 ## **Fairfield Road Recreation Ground - Registration Number 305187 Balance Sheet as at 31[st] March 2024** |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**|2023/24
£|2022/23
£
264,958| |---|---|---| ||**263,116**|| ||**263,116**
**0**
**95**|264,958
0
115| ||**95**
**(95)**|115
(115)| |||| ||**0**|0| ||**263,116**|264,958| |||(264,958)
0| ||**(263,116)**
**0**|| |||| ||**(263,116)**|(264,958)| 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
2023/24
£|Freehold Land
& Buildings
2022/23
£
236,100
37,608| |---|---|---| ||**273,708**
**0**|| ||**273,708**
**(8,750)**
**(1,842)**|273,708
(6,908)
(1,842)| ||**(10,592)**|(8,750)| |||| ||**264,958**
**263,116**|229,192
264,958| - 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
2023/24
Amounts
falling due
within one
year
2022/23
£
£
**0**
**0**
**95**
**115**| |---|---| ||**95**
**115**| - 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** |**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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
(115)| |||| ||**(95)**|| |||| ||**(95)**|(115)| ## **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 2024** |**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
£
(1,408)|Endowment
Funds
£
0|2023/24
2022/23
£
£
**(1,408)**
(401)
**(1,408)**
(401)
**1,408**
401
**1,408**
401
**0**
0
**0**
0
**0**
0
**0**
0
**(2)**
(2)
**(2)**
(2)| |---|---|---|---| ||**(1,408)**
1,408|**0**
0|| ||**1,408**
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 2024** |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**|2023/24
£|2022/23
£
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
2023/24
Freehold Land &
Buildings
2022/23
£
£
**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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
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
2023/24
Amounts
falling due
within one
year
2022/23
£
£
**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 2024** |**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
£
**(1,821)**|Endowment
Funds
£
0|2023/24
2022/23
£
£
**(1,821)**
(939)
**(1,821)**
(939)
**1,821**
939
**0**
0
**1,821**
939
**0**
0| |---|---|---|---| ||**(1,821)**
1,821
0|**0**
0
0|| ||**1,821**|**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 2024** |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**|2023/24
£|2022/23
£
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
2023/24
£|Freehold Land
& Buildings
2022/23
£
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
2023/24
Amounts
falling due
within one
year
2022/23
£
£
**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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
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 2024** |**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
£
(7,228)|Endowment
Funds
£
0|2023/24
2022/23
£
£
**(7,228)**
(8,367)
**(7,228)**
(8,367)
**7,228**
8,367
**0**
0
**7,228**
8,367
**0**
0| |---|---|---|---| ||**(7,228)**
7,228
0|**0**
0
0|| ||**7,228**|**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 2024** |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**|2023/24
£|2022/23
£
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
2023/24
£|Freehold Land
& Buildings
2022/23
£
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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
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 2024** |**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
Rates
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|2023/24
£|2022/23
£
(11,235)
(4,645)| |---|---|---|---|---| ||(12,970)||**(12,970)**|| ||(3,513)|||| ||||**(3,513)**|| |||||| ||**(16,483)**
**0**|**0**
**0**|**(16,483)**|**(15,880)**
0| |||||| ||||**0**|| |||||| ||**(16,483)**
10,075
2,250
3,443
615
100|**0**
21,161|**(16,483)**|**(15,880)**
12,987
1,643
1,155
95
21,161
0| |||||| ||||**10,075**|| ||||**2,250**|| ||||**3,443**|| |||||| ||||**615**|| ||||**100**|| ||||**21,161**|| ||||**0**|| |||||| ||**16,483**
0|**21,161**
0|**37,644**|37,041
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**|**(620,074)**
**(598,913)**|**(620,074)**|(641,235)
(620,074)| ||||**(598,913)**|| 34 ## **John Pears Recreation Ground - Registration Number not yet registered Balance Sheet as at 31[st] March 2024** |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**|2023/24
£|2022/23
£
620,074| |---|---|---| ||**598,913**|| |||| ||**598,913**|620,074
0
489| |||| |||| ||**0**
**120**|| ||**120**
**(120)**|489
(489)| |||| ||**0**|0| ||**598,913**|**620,074**| |||(620,074)
0| ||**(598,913)**|| ||**0**|| ||**(598,913)**|**(620,074)**| 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 2023/24
Freehold Land &
Buildings
2022/23
£
£
**677,287**
677,287
**0**
0
**677,287**
677,287
**(57,213)**
(36,052)
**0**
0
**0**
0
**(21,161)**
(21,161)
**(78,374)**
(57,213)
**620,074**
641,235
**598,913**
620,074| |---|---| - Depreciation basis is straight line for Buildings - Depreciation rate is 51 years for the Pavilion and 5 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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
0
489| |---|---|---| ||**0**
**120**|| |||| ||**120**|489| - 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
2023/24
£|Amounts
falling due
within one
year
2022/23
£
(489)| |---|---|---| |||| ||**(120)**|| |||| ||**(120)**|(489)| ## **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 2024 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** **June 2024** 38 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of 6&EcH CTA£DEKIS On accounts for the year ended 51103124- Charlty no (If any) 305 102 Sot out on pago8 I report to the trustees on my examination of the accounts of the above arty (Ihe TTusf) for the year ended Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basls of report of the accounts in accordance with the requirements of the Charities Act 2011 1"Ihe Acf,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and In carrying out my examination, I have followed the applicable Directions gNen by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I ￿nfirM that no material matters have come to my attenb'on (other than that disclosed below ") in connection with the examination which gives me cause to believe that in. any material re$pe¢t.' accountirMJ records were not kept in accordance with section 130 of the Act or the accounls do not accord with the accounting records Independent examiner's statement I have no concems and have come across no other matters in connection wrth the examination to which attenllon should be drawn in order to enable a proper understanding of the accounts to be reached. . Please delete the wonys in the b￿ckets rfthey do not apply. Signed: Date: Name: ALAKJ PE Relevant Professional qualificationls) or body Ilf any): CPFA Addro88: LARKSP￿￿ 6ERR Y LAKS LITTLEItA(llpTOKJ 6LI17 5HD IER October 2018 Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wlshes to dlsclose. IER October 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of % H thRST wmf) tIECA@ATIQKJ GROUKJ E) 31 Jos | 2+ On accounts for the year ended Charlty no lif any) 805 162 Set out on pages I report to the trustees on my examination of the accounts of the above charity (Yie Trusf,) for the year ended i, r¥.t?$ 5 ¥ Responslbllltles and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (Yhe Act.). I report in respect of my examinalion of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515){b} of the Act. I have completed my examination. I confirm that no matertal matters have come to my attention (other than that disclosed below '} in connection wilh the examination which gives me cause to believe that in. any material respect= accounting records were not kept in accordancè with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understandirig of the accounts to be reached. ' Please delete the words the brackets if they do not apply. Signed: Date.. Name: audLJ QEacH Relevant professional qualifi¢ationls) or body lif anyl- CQFA Address: LARK%Purt LPfKK5f_ LirrLg HAfThQTO(KJ 8NJ17 5 HD IER October 2018 Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brlef detalls of any items that the examinerwishes to disclose. IER October 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustee51 members of RlCtIftrtD WORS￿V RECREATIO GLouK)D oucKFIELD On accounts for the year ended Charity no (if any) 206 769 Set out on pages I report to the trustees on my examination of the a¢counts of the above charity ('the Trustj for the year ended Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ('the Acf.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5)(bl of the Act. I have completed my examination. I confimi that no material matters have come to my attention {other than that disclosed below.) in connection with the examination which gives me cause to believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in conneclion with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ' Please delet8 the words in the brackets rfthey do not apply. Slgned: Date: Name: F4LdKJ PEAC Relevant professlonal qualificationls) or body (If any): ceF Address: LALKSPUR CRRV LAIQÉ L ITTLE ttAtnpToKJ B WJ 11 S HD IER October 2018 Section B Disclosure Only complete rf the examiner needs to htghlight matters of concern (see CC32. Independent examination of charity accounls.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER October 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of ST ToHNJs FARk 31 101 ILk - I On accounts for the year ended 24- Charity no {if any) 3c>S IE9 Set out on pages I report to the trustees on my examination of the accounts of the above charity (°the Trust") for the year ended Responsibilities and As the charity trustees of the Trust. you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ("the Acf.). I report in respect of my examination of the Trust's accounts carried OLrt under section 145 of the 2011 Act and in carrying out my examination. I have followed the applicable Directions given by the Charity Commission under section 145{5)(bl of the Act. I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below.) in connection with the ex8mination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance wilh section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in connection wtth the examination to which attention should be drawn in order to enable a proper understanding of the ac¢ounts to be reached. Please delete the words in the brackets if they do not apply. Signed: Date: Name: ALflKJ eEALFI Relevant professional qualrflcatlon{s} or body lif any): CPFFI Address: ARKSPLIK 6EI£ LA￿E L IT i LCtfftlnFTofvJ BKJ17 SHD IER October 2018 Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charily accounts-. directions and guidance for examiners). Give here brief detsils of any item$ thatthe examiner wishes to disclose. IER October 2018 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trus*eesl rnembers of FAI (