Charity irgisti?tion nuinbu.: 223174 Grindleton Recreation Ground Charity Annual Report aiid F%iiancial Stateliients for the Year Ended 30 Septeinber 2023 Beever wid Strudjers The f4eeliive Lioi)s Drive BlackbiiLII Laiicasl)iiY BBI 2QS
Gi'indletoi) Re.eAtiOn Ground Charity Conteiits Ref¢rence aiid AdiniaistLXtivc Details Tste¢s, Report 2to5 Indq)endent Ex£llrtinc¢s Rcpoit StateAient of Fiiiatt¢ial Activities Balaiice Slieet Notcs to the Financi21 Slateiiients 9t019
Grindleton Reci'eation Grollnd ChA Yfity Reference and Administj'ative Details Trustees . J Halley, CliÉef FJxecutive Mr D Wood Mr8 D Ealougli Dr A Huson, SeeretaLy Mr M Crosslatjd Mi. J Tiionison Mr D Riley Mi P R&ywood Dr S Gi?nger Mrs E Clarke Mrs J RawkiDs prtnelpAI Olllce Highc]itre Bai'n Lower Clpe1 Lalle Ciriiidlelon Clitliero¢ BB7 4RN ChArity Registl-otion Nurnbey 223174 Indeyeiident Ex#rtiiner Beevei. and The Beehive Lioiis Di'ive Blackburn Lallcashire BBI 2QS Page I
Griiidleton Reci'eatioii Gi'ound Cliarity 'rrustees' Report Tlie trustees plent tlieii. atlliiial i'eport together witli tlie fin&ncial stateinci)ts of tlie cliarity for tlic yeai. ended 30 SepteinbeL 2023. Tlie Tiiis(ees confiixii tliot the Tiiistees I'epoit aiid finaii¢ial slat¢inenls of tlie chai'ity coinply witIE ilie requii'einents of tli¢ Companies A¢t 2006, 11)e Cbai'ities Act 2011 and the Fin8nGial ReP"tIng Standaid applicable in the UK alld Rei)ublic of Irelaiid IFRS 102) (c]l'l(leS SORP (FRS 102)). Structure, govci'iiance alld nianaEemeiEt . CONSTITUTION Tbe Crindlttlon Reci'eation Ground Cli(lriiy is constituted uiider a eIl'lty CollniS$loll Scheme dated 9 May 1972 and is a registeiEd C]l'lty. b. MCITHOD OF APPOINTMEINT OR LEcfioN 01 TRUSTE14S Tlie nianagenicnl of tli¢ tiliaiily is the resi)on8ibility of tbe Ti'ustees, wlio are eletted and co-opted ulldei. tlie lenns of Ilie Cliarity Cominission Stlietiie. e. ORGANISATIONAL STRUCTURE AND DF,CISION MAKING Tlic conimittce Lonsisls of around 10 electd and niore tiian 3 niti1ib% wlio Jnay be co-opted as i'epresenlative iiieiDbe¥s of any folinally constituted 01.8aiii%alioii in lkne aiea of benefit. Tlle trnstees tliat held office at afty tiiiie dw'ing tlie yeol. wei'e a8 follows.. Mi D Wood Mr.$ D Eatough Dr A Hiisoii M¥ J Halley M¥ MJ Crossland Mt J TIion1501L Mr D Ritey Mr P Raywood Di. S GI?1g Mr5 E Clai'kc M£s J Rawlulls d. RISK MANAGEMEI NT Tlie Trustees liayc assessed the iiiajoi. iisks to which tlie ehaiity As exposed, in pallicla1. tliose irlakd to die OLxiatkoi aith flliaiices of the chAYily and al'e saEisfied Ilial systeirjs and piocedures are in plg¢e to niitigale out exposure tD tlic Jii&joi' risks. lil pticUla1.. insurance cover is in pldce to cove2. the contents of tlie P&vilioii Aiid playground. Page 2
Gi'indleton Reci'eation Gi'ound Cliai'ity Tistee8, Report Oblectlves k)Ad Thctlvltles g. POLICIES AND OBJEI CTIVfS Giimdleton Reci'eation Ground Cl)arity 1$ a eliarity YegisteiEd iindci. charity niiinbei. 223174. Tjie principl6 obiectivc of tlie ¢haiity is to pi'ovidc a t'eciealion giviind and attivities foi. tlie inliabitants of Grindl¢tOll gnd the siiii.uudig aiEas. lThe activitics include tennis, football, table tennis 8od indooi. bowling. The recreation ground l)as tlic ge118[ ailli of contiibiiliijg to die sUrroldn£ airas by ejicoiiiaging cliildr¢ii of all ages to pai'ticipale kii differeiit dctivities. In additS011, tile Povilion i)rovides sevcLal diffa'ertt SQC131 activities aiid iiiusie81 evetsts for Ili¢ gcn¢ial benelit of those in the village and sui'rout)d%ng ai'ea. b. VOLUNTEE4 RS The chaiity Is gixteftil for the unstixting efforts of its voluntEer5 who ar¢ involved in fimdi"aising. Aeh1evenntS And pvi'foJ'min¢e . GOING CONCEI RN After Inaking appyoprtate ejiquiries, tlic trustees have a iEasonable expectation that the ¢hai'ity has adequate rtsoui'ces to coiitinue in operatioiial estence for tlie foiEseeable fittui'e. For this reasotL, they CODllliue to ad(Ipt tlie going concerji basis ¥n prepui'itkg tl)¢ financial Statements. L PUBLIC BEIYEFIT The TLSt¢es coiifiaJ) that we bave paid due Tegard to the Cliarity Caimmission guidance on public benetit reportitl8 deciding wliat activities tht chai'ity should iilldertake. This report explait]s the chai'ity's work duiing tlie year and IEOW it has been cari'ied out foi. Ilie wiblic bettefit. Finallclal revleiv . PRINCIPAL FUIYDING Tb¢ cbai'ity ielies on grants, donations, and iiicome from fee8 (rent foi. the use of PBvilion and football field) and incoiiie fio]n providijig a bar $vice at evaits, to cover its 0ratillg costs. Tli¢ chai'ity liad Incolg I"esources of £74,091 (2022.. £60,480) and incurred expet)ditw'e of £84,114 (2022.. £65,680) leading to a deficit of £10,023 {2022: deficit of £5,21101. Tlje Trustees are lookiii8 lo expand tlic tncoine tkni'ougli tnoi'e lettin&% snd tiuDugh increased facilitics Ii¢lp the cliai'ity keoine lOre fiJiall¢ially siable. P9ge 3
Grindleton Reci'eation Grollnd Cliarity Ti'ustees, Report b. REI SERVLS POLICY Thc cl)aiiWs reserve poli¢y is to IDaitttaiii sufficieiit leS¢S to ]ne¢t tkne woi.kTiig capital i'equijtmcnts of Ilie charity foi. the next six in0jit1. Tlie clJ8Ylty liolds casji resei'ves of £64,01512022.. £64,147) al thc yeai. ciid and annual exi)enditure %s £64,546 12022.. £50,602) befaiE depreciattoll and donated servEees, IlieTefore tlie charity is Iljeitfoi'c coi)Jplying widi ils resejves polity and lias enDugJi i'esouires to cover expected ruiiniiig costs for Ili¢ next six Inontlis. PIAlls for futui'e peiiods . FUTURE DEVELOPMENTS The Pavilioii is being well Sed and tlie Tivstees plall to carry oil relltiiig out the Pavilion space. Tlie Truste£% wilt seek to eithanc¢ th¢ loiig lemi fjttancial and eiivllDxiiiiental sustainability to ensw¢ coi)iilluing pi'ovision of ljigli qualily faoElitL foi. useis. Responslbllities Df the Ti'ustees Tlit tllJ5tc¢s are respoi)sible for pieparing Ilie Truslees, Rcptsit abd ille financial statenients in aceordallLe with applieable law and United Kingdoni AccoLiiILiiig Sialldards (Ullited Kiiigdon) Generally Accepted Accoiiniing Practice). Ch8rity Law reqiiiirs dic Tnistets to prcpai't financial staleiiiellts for each fsnancial yeai. wl)i¢li gives a true faar view of the state of affairs of tile cjiarity and of Ilie ilcoling iE50urce5 and appli¢atioii of I'esources, includi]iE tlie iiiconie and expeiiditui¢, of tli¢ ¢hAI'ity foi. tliat period, on pi'epaiing Ibose f01a1 slalenients. the Trll8tees iWUSiEd to: Sclect 5uilable a¢eourAting pali¢ies and Ilien apply thuii consistenily? Obseive tl)e inethods and prinGipI65 ill tli¢ C1.1(1¢S SORP, Make Judlents ilDd estiinale$ thai are reagonable and pi'lldcnt,. State wlietljei. applicable UK Accoiiiitiiig Standard5 liave Ixen followed, siibject to any niaLeTial depaitui'Es dsscloscd and explained in tlie tinancial ststenients, and. Pi'epai"e tlie fillRncial state1£ts oil thB going ¢on¢eri) basis UesS it is itjappropi'iate to presume that the chai'ity will continue ivt business. The Tiustees al'e I'¢sp)ttsible for keepitjg accounting i'¢cords wliich disclose with reasDn8blt 2ceuracy at aiiy tiiiie the fiuanrial position of the tharitable conipany and wliicli enable them 10 ensure that the fituncial slateinenls coniply with tl)e Chai'iiies Act 2011. Tliey are also iEspon5ible for tlie safeguarding of tlie assets of Ihe charity and lienee foi. talung J'easonable steps roi. tlie prevention and detection of fraud dnd other irregulai'itics. Page 4
Gylnilletoll Rect'efttloii Cvl'oiiiid Chai'ily Ti'tistees, Rei)oi't A l-1118m. SeLlL&ErY
Gi'iiidleton Recreation Gi'ound Cliai'lty Iiidepejident Examiiier's Repoi't to the ti'llstees of Grftiidleton Reci'eatlon Gi'ouiid Charity I report on the accounts of tlie C1)'1ty foi. Ilie yeai. ended 30 Sepleiiibei 2023 wliich air 5¢t out oil pages 7 to 19. Youi. atlentioii is di'awi to the fact tl)at the Chai'ity lias prepai.ed the Fllthllcial Stateilleiits ill accoi'daiice willi tlie Financial Repoiting 8tsttdard oppltcable irk the UK aiid kepublic of li'eland IFRS 102) in preference to tlie Accouiiting and Repoitiftg by Cliarities,. Sialenieiit of Recon)illended Pi?etice issued on l Api'il 2005 wlii¢h is refeired lo in Ilie exlant iegulations but lias since beeIi witlidi'awn. We uJidci%laiid that Iliis bas been dotte oixiey for tli¢ AGcounls to piDvide a true and fair view iii accoixlaiicc witli Llie Gciiti'ally AL'PIed ALLUUllting PraLliee effeclive foi. IEportiiig ycriods begijitting on or aftej. l Jaiiuaiy 2Ql5, Respective i-espon51bllities of trllstees cxginliiei. Tlie Iiwlees are responsible foi. tli¢ pi"¢paratioii of tlie accin]Thts. Tlie trusleey considei. tliat at) audit is not requiitd far thts year undei 5e£tioJi 144{2) of the chltieS Act 2011 {tlie 2011 Aotl aiid Iliat ai) ind¢p¢ndei)t ¢xaniinatEoll is Jieeded. l( is niy responsibility to.. exaJnitt¢ th¢ accounts imd¢i' scction 145 of the 2011 ACL lo follow tlie procedur&8 laid dowii in the g¢neral DiiretiOll5 given by Ilie Cliaj'ity Coiiunission uodei. section 145{5)Ibl of Ilie 2011 Act., and to state wliether partiLiilai' Iatt liavc Come to iny attention. BAsl$ of Independent examlner's i'cport My exaniiiiation wa5 cai"i'ied out in accordallcc Wlth tlie geiieral Directioos giveii by tlie Cliai'ity ConunissioLI. exattjuiatioll iJiclude% a review of ilic accounting recards Icept by the cliaTity and a coJnpari8on of die accounts pi'esellted witli tliose records. Jt also iiicludes considerauoft of any ullusual ite11 or disclosures iii tli¢ accounts, and seeking explanations fi'oin you as tiu.%tees concerning any such Inatt. Tlie procedures IindeTt&ken do iiol pi'ovid¢ all tlie evÈdence tbat would be reqiiired in an aLidit and conseqiienily no OPLIIIOn js given as to whetli¢i' the accounts present a 't1c and fail. view, and tlit Jtporl is ljtnited lo th05e inatteis sel out in the ext statement, Ldcpelldent exAminei' s stgteinent In coiii)eGti021 with niy examiiiatioii, no Jnatlei. ILlS tnE to my atteijtion: (l) which Bives iiie leasonable U3¢ to believ¢ diat in any inatei'i31 respect the Iwuiirii)¢nls'. Lo keep accoiEnttng iordS in accord2rt¢e will) seetiort 130 of tlie Cliaiities Act 2011,. and lo prepai'e accounts. which accoil with the accounting records and ¢oiiiply with the accOting requirenients of the 2011 Act have nol been inet,. or {2) to whieh, iii my opinion, attention sliould be drawii in ol'der to enable a piDpei' ulldeistalldillg of the aCcolt8 to be l'eached. Hclen Bitll15 BA FCA The Beehive Lioiis Di'ive Blackburn Lallcashire BBI 2Q8 30 July 2024 Page 6
GA'AJidletoJi Reci-eation Ground Cliarity Statement of fiinancial Activities for the Yeai. Elided 30 Septemb¢i' 2023 UnrestYl¢ted funds Re$ttTcted runds Ttbt91 2022 2023 Iiieome Ind £1 ndoivments fi'om: Donations and legacies Charitable aclivtlies Otjier tradiiig activities Investiiiellt illcoiiic 7,295 22,792 14,305 18,699 7,295 33,792 14,305 18,699 7,314 23,048 I I,O(K> 16,536 Total liieome 63,091 11,0 74,091 xpenditui'e on: Ratsing fiin(L Charitable activities Othei. tradixg activiti¢8 110,638) (52,919) (6,720) (10,6381 {66,756) (6,720) (10,486) (48,660) {6,534 (13.837) Total Expenditui'e Net niovertient in fiind5 (70,277 {13,8371 {84,114 65,680 {7,186) (2,8371 {10,023) {5,2001 ReeoiJci1itlon of futid5 Total funds bYoughE forward 460,180 13,872 474,052 479,252 Total funds caiyied foiwaixi 15 452,994 11,035 464,029 474,052 Tlie stateanent of finaneial activities illcludes all gains alld losse5 recognisrd in Llie yeai.. All of the chaL'ity'S activities dei.ive froin continuing op¢rations, Tlie funds bi'eakdown 15 sliown tn nott 15. The coJiipai2tive stateiiienl of financial tivitieS Can be found at i)ote 19. Page 7
Grijidletoii Reci'eatioii Gi'uiiiid ClIRI,Itv (Registi'atioii iiiiiiibei.; 223174) BRllliicc Slieet As at 30 Sci)lembei' 2023 2023 2022 Ni>tc -a99,2S.1 411.888 Ciii'rL'tit 11%4L't5 l.i0? 2.9x8 64,U15 1,470 04,147 Ci8.SllS Ci(b.742 Ci¢(Iltoi'%'. r:IlllDo ii'l¢liin iTrne }'i'iii' 13,7291 14.57%) CTr4,776 (%2.164 4(14.11?9 474.11$? 45?,994 464.11?l) 474.052 lee t)r A Ilu%im, Se¢i-Ll:11-y Pii¥¥¢ X
Gi'indleton Reci'eation Ground Cliai-ity Notes to the Fiiiancixl Statenients for the Year Ended 30 September 2023 l Accounting policies Statement of tomipliaiice Tlie financial statcnienls liave been prepaied accai'daiics wiul Accounting attd Rei101'Lill8 by Cliaritie.%-. Stateni•it of Recoinniended Piacticc appli¢abl¢ to ¢l)aiilies pi'epai'tllg tlieii. accolinls in acrordance with the Financial Repoiting Sta[aI.d apijlicable in tliB IJK and Rcpiihlic of h'cland (FRS 102) (effective l JgL IIU&Iy 2(k15) - (Chal'ltics SORP IFRS 102)), tlic Fill101[ Repoiting SLittdai'd dpplicable in tlie UIQ and Republi¢ of IIElat)d (F,RS 102) aiid the Charities Act 20EI. Basis of piYpar8tsthRL Griiidletott Recreation GIul1d Cliarity iMeeL8 die definition of a public bci)efit entity under F4RS 102. Assets and liabilities are initially iCCOEnised al hi5tOFical Gost or Iransaclioi) value ullless otlierwise stated in tbe ¥elevalll accoiinting ptsli¢y iioles. The finaiicial slatemeTLl$ ali prepared in sterlin8, wliich is tlie fiinctional curiYn¢y of the entity, xemptaon fi'om pi'eparffing o cash floiv stBtÈnitrtt rhe cliarity adopted Bulletin I publisbed otj 2 Febiuary 2016 have theiefoi'e not iiicluded a c&sh flow Sl8tenient in these fiiiallcial stale]nenls. Going ¢onceR'n Th¢ Cliarity's activities togethei willi facto)rs lik¥ly to affect its futtut deyelopintnl and fiiiaiicial wsition are set out I tlie Ti'u5tees' IEpori. Tilt Tlmistees coi)sidei' tliai in Ihe liglit of die C11.1(Y,S planned acliviiiEs and cui'iEnt rtseiv&8 it lias adeqiiale resources to coiJtinEie iii operational eAiston¢e for Ilie foreseeable future. Tlius, Ihey continiie to adopt tlie goiKg concciTh basis of accoiintirtg in pirparing the financial statements. FuDd 5ti'llL'tur¢ Genei?I tiiiids ale uw'estricted fuiids whicli are available foi. use at the dsseirlioii of the Trustees iii filltI1?llce of the gEiieral olJjcctives of thc ch'ty and wlii¢li have not been designated for otha. puKpos¢s. R¢sii'icied fund8 are funds wliioh aTe to be uscd in accDI'dai)ce willi spe¢ifie restiictions lliiwjsed by donoiB 01 which liave becn raised by the cliarity foi. ptwticiilai. piirposes. Tlie cosls of Taising and athninislerillg such funds al'e cliai'ged againgt ti)e specific fkilld. Tlie aini al iise of eacl) IEsts'icted fithd is get out tll tlie notes to the fancIal statements. Pag¢ 9
Grindleton Recrefition Gi'ound Cliai'llty Notes to thc Financial Statemeiits for the Year Elided 30 Septombei. 2023 Judgeweiits And l£ey source5 01 estlillatlon uikeertAinty The prepai'ation of Ilie financial statejiicnts iwuÈres nianagertiertt lo make judgeiiienls, tstiii18tes and assiiniptjolls that affeet tlie amounts Yepoited. These estiniates aiid judgements aL"c continiially IEviewed alld aTe based oil expei'ience and otliei. factors, includtng expeclatiotts of fiittiie events that ai"e b¢lieved to bc icasotbIe under the ciiiiinut&iiccs, ThejUdgellietS And estimations Illat ti)atMgcniettt lias inade in Ihc PLocess of applyiiig Ilie eiitity's accout)ting policies &nd tbat havc the inost Siguiflcgt effect oll tlie ainoullts reeognised iii tELe fiDallcial stateniettt aye as follows: Detei'iiiii)ation of ircovei'ability of debtoiE. A sptcific p¥ovision is niade agaiiist ¢¢rtain debts wl)ere in the opinioil of tlit directors the debt 15 not fully recoverable. Taiigible fixed assets al'e depre¢ial¢d over tl)eir useful lives lakillg into account itsidual valutts, wliere appi'opriate. Tl)e aclLial lives of rhe assets aJ)d iesidiial values are assessed al)nL]IY #nd Inay vary dependilig on a rtumb. ot'factoj's. In re-assessing a5sel lives, factoi% sii¢lJ a8 tecknnoloKical tnllovation, produce lif£ cyclcs niaiiitcnan¢e aiy lakei) into accoLlllt. ResidiTrAI valiie asse4%nicnlg considei. issiies such as tElle market cotiditions, the rsrnailling lif¢ of tlie a$8ct and piK>jected disposal v&liies. The canyillg aniount is £- 12022 -£411,888). Income endo)vellts Voluiitsiy inconie illcluding domaiions, gifts, legacies alld grants tliat provide ¢oir funding or are of a gena%1 nattire is recognised when tlie chai'ity has entitleinent to tlie iiicome, it is piYTrbable that the income will be Teccived the amount can be inea5ul.ed will) suIfieienl i"eliability, Doiiulioiis aiid l£gacie.¥ Don&tions and legacies are recogllised on a reteivable basis wlien J'ceeipt is iirobable and tlie an)ounr cart be reltably nieasu¥ed. Gruiits rgceiiioble Gi'ant5 recD8nised wlien the chai'ity bas enlitlenienl to the funds and any cOdIEOS linked to the gJxi)ts liave beeli Inet. Wliere peifoi'mante conditions air atlaclied to the grant and air yel to be iiiel, the incoin¢ És recognised ag a liability and iiicluded on th¢ balance sheet as defeired incoiiie to be released. onllied$en*leÉs oiirffaeilltles Wliere seivices or facilities air provided lo the cliarity as a dollation tal would noinially be purchased fiDIi) our suppliers, this bellefit is included in the fInancial stateiiiettts al il's fair value uille& it's fail. value ¢amot be iraliably measured, Ilien ai tlie cost to the donor OT the resale value of goods that are to be sold. IiJvgskiNÉiil EFlCdJlle Divideiids are ItGognis¢d on¢¢ th¢ dividend lias beeii de¢lared &NI notification I8 been irceived of the dividcnd due. Page 10
Grindleton Recreation Ground Cliarity Notes to the Fiii&iicial Stateineiits for the Year Ei iided 30 Sept¢mbei' 2023 LYpeJJdlture EKponditure is accounted for on an accruals ba8ES all(5 has been in¢liided linder expense eale¥ories thaL aggiigatc all eosts for allo¢&tion to activities. WlieiE costs calliiot be directly atti-ibutcd to p#rticulai' a¢tivities, they Ive been allocated on a ba¥is oonsist¢nL witli th¢ iw of the i'e£oiiiees. FundL'8issng expenses are Ose illCULrcd in scekll)È volutttaiy ¢oJitribution$ and do llot I]ellide Ilie cost5 of disseminating iiifon))&tion in suppoi'l of tile chai'itable activities. Suppoit costs ar¢ 11)os¢ ¢osls incuried dkiectly In 5UPPOlt of exp¢nditUlB on tlie object8 of the cliarity and iiiclude prujeLI maiu&Tert)ent carj'ied 01 at Headquarter5. Cov¢iMaAce costs art Iliosc iiicui'i'ed iij coiineclioh witl) &dmll)IStI?lion of the ¢haiity and cotiipli8Ace willi tli6 colls1itutiorka] and statuiory requireinents. RhisTFigJiiiids These art costs inciuy'ed in attiM¢iitig voluntai'y inconie and those incui'red ill tradillg activities diat raise funds. Cliaiitahlc exndIl¥e coii)piiscs those costs incui'itd by Ilie chai'ity in tlie delivcry of its activities azjd seivLC¢5 for IL% beneficiai'ies. It iiicludes botli costs that Gan be allocated dir¢tstly to such &cliiiilies aiid those costs of #ii indlltct natu¥¢ iie¢essary lo suppoi't tl)e. Govei'nance c(J&ts Tliese include tlic costs altiibutable to the chai'ity's coinpliance with constitutional and statutory requireincllls, includilig audÈt, stratcgEL inanagement artd trnstees's meetings and iriinbuTsed expen%¢s. Tanglble fhed $sets Individiizl fixed asscts eostitig £IOU.00 or niore al'e initially recoi'ded at cosL DepreclatAon gnd amoi'tls81io Dtpj'ecialion is pix>vided oil tangible fixed assets so as to write off the cost oi. valuation, less any e5tiniated i"esidual value. ov¢i' theii. expected useful ecollotnic life 85 lollows.. Asset class rrediold plperty Depi'eci&tioM ni¢tliod and rate Over 50 yeai 25 /0 ieducing balance or 330/0 Straigbt Fsxtui'cs and fittings Stoek Steck is valued at the lower of cost alld estiinakd selling price less costs to coinplele aiid sell, after due regai'd foi. obsolete and slow tnoving stocks. Trade debtOY5 Trade debtois ai"e ainouttts due fi'oni ellstomers foi. rneirhandisc sold or services peiformed in the ordillary course of business. Ti'ade dtbtoiE al'e recognised iiiitially at the liYnsa¢tion price. Tbey al'e subsequently JneasuiEd at aniort15ed cost usirtg ilie ¢ffectTve InreSt method, less provision for iinpaii)Lent. A provision for tlie IPainet of is cstablislied wli¢n Ili¢i'e is objective evidenc¢ that the will ttoi be able to tollect all ainounts due according lo tEi orÈginal te¥ins of the i'eceivables. Pagell
Grindletoii Reci'eation Ground Chai'lty Notes to the Fliiancial Statements fol. tlie Yeai. Ellded 30 SepÉember 2023 Cllsh ind cash equlvnleiits Casli and Lasli equivaltnls compi'ise cash on liand and call dcposils, and otlier shoii-tei'm htglily liqiiid illvcstshenis tl)at are i'eadily conva'tible to a known amoLint of cash and ai"e sub,'ect to an insignificant Yisk of cknange in valiie. Trade Lredltors Trade eieditoit ait obligations to pay for goDds oi. su'vices t}t ljave beeii acquiird iii the i)idinaiy ci)urse of business froin sui)pls¢rs. Accoubts payable ai'¢ ¢las8ified gs curreiit liabilities if tile does llot liavt ati ncondilional l'ight, at tlie end of tli¢ repoi'ling peiiod, Its d¢f¢r seitleiDeAIt of tlie ciEdi¢or foi. at least twelve niontlis after tlie reporting dale. If tliere ali ulleonditional right to defer settlenieni foi. at least twelve i))ontl)s after the repoiiing date, they Are pregertted as non-clli'rcnt liabililies. Trade ci'editois are i'e£ognised inilially al Elle Iian5action piice and subseqiietstly rneasuied at Ainoi'Lised cost Iising the etYediv¢ intci¢st Jii¢tliod. Financial instru¥nents ThE cl)ai"ity othly It financial assets and fJJiattcial liabilities of a kuid that qualify as basi¢ finath¢ial instru*nellts. Basic fjnancial instruinents are initially iEco£niscd at traJs&ctioii value and 5ub5equeiitly ineasured at their scttl¢illent value. 2 DDnali(bns and Legacies Unr¢$tYieted funds Rp5ti'lcted fullds TOIRI 2013 TtbtAI 2022 CeTrei'AI Donations DoAll0S im kind Gi'ants 1,079 4,917 1,299 1,079 4,917 1,299 7,295 701 4,659 1,954 7,314 Page 12
Grindleton Reci'e8ti011 Ground ChArity r4otes to th¢ Fiiian¢lal Statements foi. the Year IAded 30 Septeinbei. 2023 3 liicoine fi'oin ehRI'itable oetivities Unrestiicted fuiids Restiicted fuiids Total 202J Totftl 2022 Genei'al 100 cliib siibsciiptions t Gioup Bonfire Nigjit Spi'ing Fair FiIm Club Fitm Club Meinber5hip Graiits Histaiy Group HoiticultULBI Sllow Lunch Club Pop Up Niglits Short Mat J3owlii)g Table Temus Concert Cliyislmas parly Coffee alld cupcakes SIT01] and GarEui&el Evening Platiiiuin Jubilee Big bitakfast Cliuj'clifittei Football pitch iEtIt Tiiii Kliphuis Gift aid tEcoverable Coionatioth ¢elebi?tion$ 2,091 207 2,387 810 4,294 1,740 1,000 2,091 207 2,387 810 4,294 1.740 12,(X>O 1,948 2,219 3,640 1,820 5,084 11,000 661 3.634 418 914 204 662 2,769 J57 970 320 973 92 217 739 1,123 3,634 418 914 2¢M 532 284 532 284 437 970 650 1,175 250 134 437 970 650 I,E75 250 134 22,792 33,792 23,048 4 luconie fi'om othti. ts'adliig %etlvltle$ Unresti'icted funds Resti'leted funds TotAI 2023 Tot*] 2022 Cetjet'al B. Sales 14,305 14,305 13,582 14,305 14,305 13.582 Page 13
Grindletoil Reci'eation Ground Charity Notes to the Filiancial Statemeiits for tlie Yeai. Elided 30 September 2023 5 ITive5tincrtt lii¢oine Uni*sti'icte(I Re5ti'ieted fuiids Total 2023 TntAI 2022 Geiiei?I Interest i'eecivable and simil¥i' iii¢vme' Inlemst i'eceivable oil bank deposlt Hire of veniie- pi'ivate Hire of venue- club% and coniinunitlES Hire of football pitclLI Gricket ground 341 5,652 12,706 341 5,652 12,706 7,589 8,697 250 18,699 18,699 10,536 6 Expenditui'e on R'alsliig fuiids Uiiresti4eted fuJJd$ Resh'icted fulld5 Total 2023 Total 2022 Genei'al Note FndiXI81g exkynses 10,638 10,638 10,486 Page 14
Grindleton Recreation Ground Charity Notes to the Flnancial Statements foi. the Year Ei llded 30 September 2023 7 £1 xpeiiditui'e on cliaiitabl¢ a¢tivitle8 Activlty undertxlion diE'cctly TotHI 2023 Total 2022 Ralcs lttsiiiance Light aith heat RepaiiE alld mailltenallce Sundi"y expenses Professsonal fees Teleplione and iiiteLJiet 5,170 1,370 9,048 21,733 7,972 3,175 527 5,170 L,370 9,048 21,733 7,972 3,175 527 4,910 1,537 3,528 9,381 6,918 3,025 757 k iii Licences AdvEI'ti.sing Accountaiicy fres Depi'eciatioii of fixtui'es alld fittings D¢pi'ecialEoft of biiildill¥ Dcpir¢iatiott o*i)lant and ¢hirL¢1Y Depi'eciatioii of office equipment Casual wages 649 468 1,740 2,121 9,898 370 1,868 647 649 468 1,740 2,121 9,898 370 1,868 647 788 405 1,804 2,110 9,898 494 2.576 529 66,756 66,756 48,600 £47,21512022 . £46,470) of the above expenditurc was attiib4Lt2ble to uni'ests'icted funds alld £13,837 {2022 f2,189) to Irstsicted funds. 8 Ti'ading Activitie$ Uni'esti'ioted fund5 Ilésti'ltted funds Total 2023 Total 2022 Genei'al Note Bar purchases 6.720 6,720 6,720 6,534 6,720 6,534 9 Trustees Remunei'atiom iiid expenses No trustees (2022., no liustecs), lloi. ally persons ¢onnecled witli Ihein, liave rcceived hny remuneTXttort fyoni tile ¢haiThty dui'ing the year. No triL8lees (2022: no Irusiwl have received ally LriJnbuiEed expenses finiii the charity dui'ing tl)e year. PagB15
Griiidleton Recieation Gi'ouiid Charity Notes to tlie Fliianelal StatemeIhts foi. tlie Year Fuiided 30 September 2023 10 Indepeildent exainilie. s I'eNiuJiera*io 21123 2022 Exzmination of the firjattctal sl&lemeAI8 1,740 1,804 Page 16
Gi'iiidleton Reci-eation Ground Cliarity Notes to tlhe Finaiicial Statemeiits for tlie Year Et Iided 30 Septembei. 2023 11 Tangible fixed as5et8 Land aiid bulldings FMI'rtiluie aiid eqiiÉpRlleiit Total Cost At l Octobei. 2022 Additions 494,914 105,051 1,622 599,965 1,622 At 30 Scpten)bei' 2023 494,914 106,673 601,587 Depi'eciatLOll At l Octobei. 2022 Cljarge for tlie year 98,331 9,890 89.746 4,-4fi7 188,077 14,2_57 At 30 Sepleinbei. 2023 108,221 94,113 202,334 Net boolc vallle AI 30 Septeti)bei' 2023 386,093 12,560 399,253 At 30 SeptembeA' 2022 396,583 15,305 411,888 12 Stoek 2023 2022 Stocks 1,470 13 Debtors 2023 2022 Ti'adt dcbtors 14rpayments ArUed incojnc 450 1,45S 1,080 40 1,085 2,988 1,125 14 CTr'edltors: Amount$ fAlllng due withiii onE year 2023 2022 Trade creditors Accruals 250 4,329 3,729 3,729 4,579 Page 17
Gi'indleton Recreation Gi'ound Cliai'ity Notes to the Fknixiheial StAteittent$ foi. the Year Elided 30 Septembei- 2023 15 Funds BAl&nee at 30 Septenil)er 2023 Balance at I Octobei- 2022 ITicomillg i'e8(bUi'ces Resources Ypuided Umrestylcted fujids GeffliÉJ'ol Genci?l Fuiids 460,180 58,174 {65,3601 452,994 Restricted funds Football pit¢h fui)d Mower tulld Store fund Caipet bowls fund TV fund Ei)IrAnte sign fyttd Freezer Play11nd fuiid Windows and blinds fund 1,350 2,692 1,273 43 761 1,350 3,559 891 1,000 {1331 (3821 {521 {1901 {281 (381 {819) (12,1951 571 45 406 6,417 (2,195) 73 7,236 10,000 Total i'esti'icted fullds 13,872 I I,oix) 13,8371 11,035 Total fujhds 474 052 79,197 464,029 Ba5aiice at 30 Balaiiet at I October 2021 Imconiiiig resouyces Resoufft'ce$ eypetided 2022 Unrestrleted fuiids Genei'NI Geneial Funds 465.141 58,530 (63,491) 400,180 Restricted fuMd5 Football pitch fuDd Mower Sitsre Caipet bow15 fiind TV fiind Ellli'An¢e sign fund Freeyzr fund Pl&ygi"ouTrd fund 800 1,999 1,783 112 1,015 110 94 8,198 550 1.000 1,350 2,692 1.273 43 761 73 444 7,236 (3071 {5101 169) {2541 (37) (50) {9621 400 Total rtsli'lcted fiinds 1,950 2.189) 13,872 Total fuiids 479,252 60.480 65,680 474,052 Pag¢ 18
Gi'indleton Recreation Ground CliaJ'Aty Notes to tho Financial Statements foi. tlie YeAI' Ended 30 Septembei. 2023 16 Analysis of iiet 853ets between funds Uiii'estrictod funds Resti'icted fuiids Gejieral Tot41 fuiid8 Tangible fixed essels CunEnt tssels 394,328 68,899 3,7291 4,925 399,253 68,899 3,7291 Curitnt liabiliti&s Total nct a5SBts 459,498 4,925 464,423 17 Related pAI'*y ts'ansactiDIis 'riicie were iio related paity tr&iJsaclions lll tlie Y.. 18 Comparative StateEnent of Finaiiclal A¢tfivltles Ilnrtsl¥kl¢d Tol•l zoiz I,J14 21,Lvi l.y5 I J,IM8 Iiivr.%lrtienl incuji 16,.11fi Kipeiidllurt Raisiny lujids 110,4%fi {48,66n 6,S34 {4CJ,471) 12.Iky) I'tJial I:.xprndik¢¥C l%rl m(>vrMktnt In fvnds 16S,¢JXfl 12JYI Yd41 hifru81ii fthyttrd I'oithl fbjnds urri¢d [mrd 479.2$2 4fA),I¥II 4710$2 Pdge L9