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
T￿ste¢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 Cl￿pe1 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 pl￿￿ent 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 eI￿l'lty Coll￿niS$loll Scheme dated 9 May
1972 and is a registeiEd C]￿l'lty.
b. MCITHOD OF APPOINTMEINT OR LEcfioN 01 TRUSTE14S
Tlie nianagenicnl of tli¢ tiliaiily is the resi)on8ibility of tbe Ti'ustees, wlio are eletted and co-opted ulldei. tlie
lenns of Ilie Cliarity Cominission Stlietiie.
e. ORGANISATIONAL STRUCTURE AND DF,CISION MAKING
Tlic conimittce Lonsisls of around 10 electd and niore tiian 3 niti1ib￿% wlio Jnay be co-opted as
i'epresenlative iiieiDbe¥s of any folinally constituted 01.8aiii%alioii in lkne aiea of benefit.
Tlle trnstees tliat held office at afty tiiiie dw'ing tlie yeol. wei'e a8 follows..
Mi D Wood
Mr.$ 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 pallic￿la1. 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 p￿ticUla1.. 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
Ti￿stee8, 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.uu￿di￿g aiEas. lThe activitics include tennis, football, table tennis 8od indooi. bowling. The recreation ground
l)as tlic ge11￿8[ ailli of contiibiiliijg to die sUrrol￿d￿n£ 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.
Aeh1even￿ntS 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 e￿stence 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 TL￿St¢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 0￿ratillg costs.
Tli¢ chai'ity liad Inco￿l￿g 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 i￿lco￿ling iE50urce5 and appli¢atioii of I'esources,
includi]iE tlie iiiconie and expeiiditui¢, of tli¢ ¢hAI'ity foi. tliat period, on pi'epaiing Ibose f￿￿￿01a1 slalenients. the
Trll8tees iWUSiEd to:
Sclect 5uilable a¢eourAting pali¢ies and Ilien apply thuii consistenily?
Obseive tl)e inethods and prinGipI65 ill tli¢ C￿￿1.1(1¢S SORP,
Make Jud￿lents 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 U￿esS 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&E￿￿rY

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 ch￿ltieS 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' I￿att￿￿ 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 't1￿c 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 t￿nE to my atteijtion:
(l) which Bives iiie leasonable ￿U3¢ to believ¢ diat in any inatei'i31 respect the Iwuiirii)¢nls'.
Lo keep accoiEnttng i￿ordS 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 accO￿ting
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 aCco￿lt8
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
ReeoiJci1i￿tlon 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 Fill￿101￿[ 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 GI￿ul1d 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 C1￿1.1(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
f￿ancIal 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 icasot￿bIe
under the ciiiiinut&iiccs, ThejUdgellie￿tS And estimations Illat ti)atMgcniettt lias inade in Ihc PLocess of applyiiig
Ilie eiitity's accout)ting policies &nd tbat havc the inost Siguiflcg￿t 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$8ct and piK>jected disposal v&liies. The canyillg aniount is £- 12022
-£411,888).
Income endo)v￿ellts
Voluiitsiy inconie illcluding domaiions, gifts, legacies alld grants tliat provide ¢oir funding or are of a gena%1
nattire is recognised when tlie chai'ity has entitleinent to tlie iiicome, it is piYTrbable that the income will be
Teccived the amount can be inea5ul.ed will) suIfieienl i"eliability,
Doiiulioiis aiid l£gacie.¥
Don&tions and legacies are recogllised on a reteivable basis wlien J'ceeipt is iirobable and tlie an)ounr cart be
reltably nieasu¥ed.
Gruiits rgceiiioble
Gi'ant5 recD8nised wlien the chai'ity bas enlitlenienl to the funds and any cO￿dIE￿O￿S linked to the gJxi)ts
liave beeli Inet. Wliere peifoi'mante conditions air atlaclied to the grant and air yel to be iiiel, the incoin¢ És
recognised ag a liability and iiicluded on th¢ balance sheet as defeired incoiiie to be released.
onllied$en*leÉs oiirffaeilltles
Wliere seivices or facilities air provided lo the cliarity as a dollation t￿al 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 I￿8 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 I￿ve
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 0￿1 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 ex￿ndI￿l¥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 pl￿perty
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 In￿reSt method, less provision for iinpaii)Lent. A provision for tlie I￿Pai￿ne￿t 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
Do￿All0￿S 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
SIT￿01] 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
F￿ndiXI81￿g 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
A￿rUed 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
Play￿￿11nd 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 [￿m￿rd
479.2$2
4fA),I¥II
4710$2
Pdge L9