Chdrily JEgistiBtion nuinbei.: 223174
Grindleton Recreation Ground Charity
Annual Report and Financial Statements
for the Year Ended 30 Septeinber 2024

Gi'indleton Reci'eation Groiind Charity
Coiitents
Referencc and Adiniiiisti?tive Dctails
Trustees, Repoi%
2105
IMd¢pendent ExamillcFs Report
St£tein¢nt of Financial Activities
Balance Sheet
Notcs to tlie financial Statements
9t0 18

Grindleton Recreation Ground Cliarity
Reference and Administrative Details
Tru8tees
Mr J Halley. Chief Executive
Mr D Wood
Mrs D Eatough
DJ. A FIu50n
Mr M CIDssland. Se¢Tetary
Mr J Tliom%on
Mt D Riley
Mr P RayW￿d
. G Wheelcj. (appointed 19 hTovembei" 20241
MTS C. Argyle lappointcd 19 Novembei" 20241
Mrs J Rawkn115
Mi'.% D Ryan {appointed 19 Novcmber 2024)
Prlnelpal Office
Higlicliife IlaTn
Lowci. Cliai)el l.aiie
Grirtdleion
BB7 4RN
Cliai'ity Registrxtlon N'umber
223174
Indepellde￿t xamlnev
Beever and Struihers
Tlie Beelitve
Lions Di'ive
Blackbiirn
Lan¢asliir¢
BBI 2QS
Pag¢ I

CTI'iI)dleton Ileci-eation GrouIid Cliarity
Trusteeq, Report
The t￿SteeS present their annllal repoj'l logethei- wilh tlie fiiidnLldl slaleinents. of Ilie cliai-lty foi. Ilie ycai. ended
30 Septetnbei. 2024. Tlie Ti-iisiees ¢ortfii'm Ihat Ilje I'i'LlStees rei)orl and financial slalcinenls of the ¢hai'ity comply
witli the iequiiimenls of tlie Con)paiii¢s Act 2n06, 11)e C￿la1'it1e% Act 20118nd Ilic Financial Rcpoiling Slandaid
applicable iii Ilie UK aiid Rtpublic of Ii'claiid {I.'IIS 102) ICharitiL%.SORP Iblls 102)).
Sti'ucturei Lpoveriiance #lid niun#geJneiil
a. CONSTITUTION
Tl)e Grindleton Recreation Cjmuod C.lJaiity ss constitEited uttder a Cliai'ity Conuni5sion Seheme dated g May
1972 and is a iEgisteird charity.
b. METHOD OF APPOINI'MLNT OR C4 I,fi.CTION 01, I'RU8Tfi.l.S
The JnanageTn¢nt of th¢ ¢l)ai'ity is thc rcspon5ibility of the Trnstees, wlio are elected and co-opted undei tl)e
temis of thc Cliarity Commission ScheJDe.
c. ORGANISATIONAL SI'RUCI'URE AND DLCISION MAKING
The conimittce coiisists of around 10 eleeted tnetnbei8 and no njore 3 meii)bers who may be co-opted as
representative niembers of any f0M￿llY Constituted organisation in the drea of benefit.
Tl)e Irustees tljai lield oifice at any titne during tlie year wcrc a% follow5..
Mr l) Wood
D F.atougli
Dr A HiLson
Mr J Halley
Mr MJ Ct'ossland
Mr J Thonist)n
Mr l) Ililey
Mi. G Whcelei.
Mrs C Argyle
Mrs D Ryan
Mis J Rawkins
d. RISI< MANAGEMENT
The Tiiibtees bave assessed tlie major i'isks to which the charity is exposed, in parli¢ular tliosc rclatcd to tlie
opeimlioijs aiid finaiices of the cliarity and ale .%atl8fied that %y%lcms and proccdurc5 are iii place io tnitigatc out
expts%ui'e to Ihe inajor i'isks. In pai1icular. insui?nce cover is in place to cover the eontcnts of the Pavilion and
i)layground.
Page 2

Gi'indleton Reei'eation Gi'ound Cliarity
Trustees, Repui-t
Objecflves and activities
a, POLICJE4 S AND OBJEcfivES
Gi'iiidleton I1￿1'tatIOn Ground Charity 1% a chaTity ItgisteiEd iirtdei- tliarity nurn￿r 223174. Tlie principlc
objective (Jf the charity is to providc a reci'cation ￿OUnd and activitics foT the inhabitants of CJrindl¢ton and tlie
siin'ounding are88. The actLVitie% include tennis, fi)otball, table tcnt]15 and indooi. bowlEng. The i"e¢i'eation gi'ollnd
has tlic EclleiTrl aim of contiibuting to the suiiDuiiding ar¢as by en¢oiuaBing cliildren of all ages to participate in
different activities. It] a<ldition, tlie Pavilion provides seveTal diffei'ent social aclivities and njusical evejils foi. the
get)eral benefjl of those in ihe village and suiroundillg area.
b, VOLUNTEERS
The chai.ity is gialeful foi. the unstinting effoits of ils voluntcers wlio involved in fundi?ising.
Aehievoment$ And peyformgnce
. GOING CONCERN
AfteL- makillg appropriate eiiquiries, Ilie trustees have a i-¢asoiiable expeelation Iliat Ilie c1)￿￿ty has adequate
resources to conliiiuc in opei?lional existence tor Ilie IoTeseeable futui'e. I".or thi5 reason, tliey contirtuc 10 adopt
the going concein basi% in prepai'ing tl)e financial statemellts.
PUBLIC BEN'EFIT
The Tiustecs confirm that we havc paid duc regard to the Charity Comniission guidance on public benefit
repoftit]g in de¢iding wliat activities tjie ¢liarity should llndeitakc.
TIIis iEPOrt explains t]ie ¢liai'ity'S wol'k dui'ing die yeai. and liow it I￿S been cai'iied out foi. Ihe public benefit.
rilnaiieial r¢vleiv
a. PRINCIPAL FUNDINC
The chaiity relies on gi2nts', donalions, dnd iiiconTre fj'oni fee8 (lent for the use ofpavilion and football field) and
incoiiie froni providing tt bar SeTVlCC at evtnls, to tovcr its opcrating costs.
Thc chai'ity had incojnillg resources of £125.063 (2023.. £74.091) and incurred expendiwre of £97,345 {2023'.
£84,114) leading to a surplus of £27,718 {2023.. deficit of £10,023).
Tl)e Trustees al-c lookiiig to expand tlie incoirte ÉIiL-ougli n)ore letlings and tlirougl) increased facilities to lielp tlie
cliarity becoine E]iore financially stable.
Page 3

Griiidletoii Recreatioji Ground Cllai'ity
Trustees, Report
b. Rli SEI RVES POLICY
Tht diarity's rcscjve policy is to maiiitltiii .￿u￿7¢]ertt reservc% lo mcct the working Capital requireiiieiits of the
charity for the n¢xl six mantli.%.
Tl)e cl)aiity liolds casji reserves of £105,135 {2023.. £64,015) al Ilie yeai- ertd atid anniial expeijditure is £80.037
12023.. £64,546) before depi-ecialion 2nd donated seiwices, tliei'efore the cliarity 1% Ihei'ef(Ji'c cotnplying with its
ie5eive5 poli¢y and lias etiougli iesources to cover expected running eost% foT tlie next six monihs.
Pl811s for flltui'e period
a. FUTURE DEVELOPMENTS
The Pavilioth is being well used and the TIw5tee8 plan to cany on renting out the Pavilion spa¢e. The Trnstees
will %cck to enhance the long tei'm financial alld cnviroimienial sust8inability to ensure continuing provision of
high quality facilitie8 for usciB.
Responsibilities uf the Ti'ustees
Tlit Irustecs arc irspoiisible foT l)r¢paring tlie -fni8tees' Annual Ilepoit and the financial ststcrnenls irt
accoiYlan¢c witli applieablc law and United Kingdom Accoullting Standards (Uniled ICinBdom Generally
Accepted A¢¢oun¢ing Pi?¢ti¢e
Charity law requires the TIu5tees to pitpare financial statements for each fsnancial yui. wliidi gives a tn]e and
laii" View of the stale ot- atTai1s of the cliauty and ol die Incoming irsourcc5 and appli¢ation of iEsourccs,
including the inconie and cxpcndituir, of the charsty for that ￿riod, on prep￿.￿llg those fill￿¢181 statements, die
TnE81ees are irquircd to..
Select suiiable accounting policies and Ilien apply ilien) consistently.
Observe tlie Inetliods aAd pi'inciples in Ilie Cliai'ilie5 SORP,
• Make judgnienls aiid e%tiInale% tlial arc rca%onable and pivdcnt.,
Siaic wlicihcr applicable UK Accouiiting Standard% havc bccn followed. subject to ally niatei'ial departiires
disclo%ed and explained in Ilie financial statements. and,
PrcpaiE thc financial stateinents Oll the going collL¢iM basis unless it is lnaPpi￿prlate to presuine that tht
charity will continue ill business.
ie Tiwste¢s are responsible foi. keeping accounting re¢oi'ds which disclosc with L'easonable aeclli?cy at any
tinie the fInancial po*ilion of the eharilable cojiipany and wlii¢h enable them to ensure that the financial
st8lement8 comply witli tlie Chai-iiies Act 2011.
Tliey aic also responsible foi. tlie safeBuardiJig of tlie a$sel$ of ilie cliarily and lieiice for taking reasonable steps
for tl)e piEveiilion and deteclioii of Irdud otlier iiregularilies.
Page 4

GrlndletTrn Recreatlon Ground Chailty
Trustees, Report
'I'IIE &nnual Teport wa5 appTov¢d by the trusttts of the Charity 0th.2410712025 and signed ils bchdlf by:
r J Halley. ChiefSxefiLtive
Ttuslee
Mr
Cl'osgland, Sccreiary

Grindlcton Rect'eation CT)'ound Charity
Indepeiident Lxaiiiiner's Report to tlie ti'ustees of Griihdleton Recreatioii Grtsund
C.hArity
I rcport on the aecounls of the chai'ity foI tlie year ended 30 Seplen)ber 2024 whidi are sel out on pages 7 10 18.
Youi. attention is didwn to the faLI thai the Cliarity has PTepaiEd Ilie Financial Siatenients Iii Mecoj'dance witli the
Financial Reporting Slandai-d api)lit4ble iii the UK and Republic of Iitland IfRS 102) im iiiefercii¢e to thc
Ac¢ountiiig and Repoi'liiig by Cliaiitie5'. Slaieit)eiii of Rccoinnieiidcd Prllcti¢c issued on l Apiil 2005 wlii¢li is
LEferied to in tlic extant regulaliolls but li&% Since been witlidrawn.
We iinder%land tliat tliis lias been done in ol'der for Ilie aL¢ounts to provide a Ii'iie and fail- view In accoi'dance
with the Generally Accepted Accounting Pra¢¢ice effectivc for repoi'ting periods beginning on or aftei. l Januaiy
2015.
Rc5peetivc responsibilities of ti'ustees and examlncy
Tlie trLisiees ay¢ respan%iblc for tlie pi-epaiaiion of accounts. The iiNs¢ees consider tliat an audit is not
IEquired for Iliis yeai- undei. section 144(21 of the Cliarilies Aci 2011 lilie 2Q I I AGt) aiid tliat an iiidci)endent
exaiiisnatioii is needed.
It 15 Iny responsibilily to..
¢xamine thc aecoullts linder section 145 of the 2011 Act;
to follow tlie procedui'eg laid down in the geneTrl Directions given by the Charity Con)mi&8ion undcr section
145151{b) of tlie 2011 A¢t' and
to slate whether particiilar matters liavt come to niy attcntion.
B281$ of indeijendellt exaininei"$ ieport
My exanitnalinn was cai'i'icd out in a¢cordan¢e witli die genei?l Dii'eciions given by tlie Cliarily Coinn)ission.
An cxaTnination iii¢ludes a review of tlie a¢countitig records kept by Ilie ¢liarity and a coinparison of tlie
accounts presented willi those records. It also includes consideration of any unusual items or disclosurc8 in thc
aL¢ounls, 2Jid seekiiig explanatlOllS tTUlli you as Ii'ustees conceiiiiDg arty siich inallci's. Tlie Procedures
undejtaken do nul pi'ovidc all Ilie evidence that would be i'equii'ed in an au<lit and COT]sequcntly no opinion is
given as to wlietliei. the accoun1% pirsent a 'tTue aiid fail. view, and tlie report is limited to those matteib sei oul
in the next stateinent.
Jndependent exaininer s slat¢ment
In coi]nectioi) with iny ex#iniiJdtioti, iio mattel. has come to iny attention..
I l) wliicli giv&s i)ie reasonable causc to bclieve tliat in any Jnaterial rc5peei Ihe iTquireiiients'.
to keep accounting reLords ID arcoi"d8n¢c will) section 130 of the L112rities Act 2011,. and
to pirpare a¢¢ounts wliich accord with the accounting record5 and comply with the accounliog
requii'enicnts of the 2011 Act
have noi been Inet. OF
(2) to wl)tch, in rny opinion, attention should be drawn in oixier to enable a propel. ullderstanding of the accouiits
to be reached.
The Beehivc
l.ion5 Drive
Blackbiim
Lallcashii"e
BBI 2QS
Datc..
2410712025
ljage 6

Gi'indletoll Recyeation Gi'oiind Charity
StateInent of b inaiicial Activities for the Year Ended 30 September 2024
Unresti'icted
furtd.%
Resti'itted
fund5
Ttst*l
2U24
Totyl
2023
lijcome Eiidoivnjents fi'onj:
Dondtions aiid legacies
Charitable acliviltes
Ollier trading a¢iivities
Investinejit incojlle
32,918
28,525
13,975
20,585
32,918
57,585
13,975
20.585
7,295
33,792
14,305
18.699
29,060
Total liicome
96,003
29,060
125,003
74,091
Lxpeiiditui'e on:
112,571)
164,0311
(6,6831
(12,571)
178,091)
16,6831
{10,638)
{66,756)
6,720
Chai'itable activities
Oihei. trading a¢iivilies
114,060)
Total l-.xp¢nditure
83.2851
14,060}
{97,3451
184,114)
Net Tnovement in fiinds
12,718
15,0(K)
27,718
110.023)
Recunciliation of funds
Total fund5 bi'ouEht forward
464,029
464.029
474.052
I'otal funds caiTied toiward
14
476,747
15,000
491,747
464,029
'lie statemtnt of firtall¢i31 activities includes all gain5 and losses recognised in tlie year. All of tlie charity
activities derive from continuing opcrations.
Tlie ftsnds bi'eakdown is sliowii in iiote 14.
Tlic coiiiparative %tatemcnl of financial activities can be found at note 19.
Page 7

Grindleton RecreatiDn Ground Charity
(Registration number,. 223174)
Balance Sheet as ?t 30 September 2024
2024
2023
Nthtt
Fixed 45set$
l aii&iiblc Hssets.
10
38b,l41
399,253
Ciirient Assels
1.310
2,677
105.135
1,502
2.988
64,015
Debtors
Cash al bRnk ttnd in hand
12
109.122
68,505
Creditors.- Amounts falling thte ii'ithin one Year
13
13,510)
{3,7291
Net turrent SL5se15
105,606
64,776
491,747
464,029
uiids of Ilit £h4rltv:
Restrictcd fuDd$
26.035
11,035
Unre5triclEd inttsine fujids
UnirslriGt¢d fijnds
465.712
452,994
I'otal fuNd5
14
491,747
464 029
Ihc firtanCi￿1 stttiements OD pages 7 to 18 were 4pprovcd by die tyusiees, and auihori$cd tor iSSiLe on
and signed ort their behaifby.
TU8tee
Cro88land. Secretsry
Trnstec

CTrindlel(In Reei'eatiui) Gi'ound Chaj'ity
Notes to the filnancial Statements for the Year nded 30 September 2024
l Aecouhting policie5
Statement ofcotjipllxnce
The finaiicidl statements liave been prcparttd in accoi-dance willI Atcounting and REpoiting by Cliaritie5'.
Stateintnt uf Recoinmended Piactice applicable to chai'ities PTeparing their accounts in J¢¢ordan¢¢ with tlie
Financial Ilcpoming Standard Jpplicabl¢ in the UK and Repiiblic of li'eland IFRS 102) (effective l January
2015) - {ChaTItiC5 SORP {I.'RS 102)), th¢ finan¢ial Reporting Stsndard applicable in the UK and Republic of
Ircland (FRS 102) and tlic Charities Aci 2011.
ilasis of prepai'atio
Cjrindleion Recreatioii [il￿Und Cliarity nieets Ilie defiiiitioll of a public bcnefit cntity iindcr FRS 102. Asseli and
liabiliti&% aTC Illltially re¢oglli%ed at histoi'i¢al cast or traiisaction valuc unl&%s oiliciwise slated iii tlie rclevant
aecounting policy notC5.
Tlie financial staieiments ale piEpai'ed in sierlin& wliicli is Ilie functional currellcy olthe entity.
Exoniption from prepai'ing A £￿s￿ floiv statenient
'I'lie charitr), adoptcd Llullctin I published on 2 Febwary 2016 have tlierefoi'e not included a cash flow
statement in these fillancial statements.
Going concer
Tlie Cliarity'8 aclivilies together with factors likely to affect it5 future development and fiT￿nClaI position are set
out ill the 'fTUSt¢es' report. Tlit Ttustecs coiigidei. tliat in Ilie ligli( of thc Cliaiily's planned activities and curient
rescives it lias adequate rcsoure¢s to continue in opei3tiunal existetice for tlie foiEseeable fuiure. Tl)us, they
continue lo adopt tlie Eoillg concern basis of aC￿)Unting in pi"eparing tTrie fir)arttial stateinertts.
FU￿11 structure
General fi]nds al'e unrestricted funds which are available for use at the discretioii of the Tn￿teeS in furthe1￿L¢e
of tlie general objectives of the chaTiry and which have not been designated for other pU￿oSe$.
Re51rit(ed funds are fund5 wliicli are lo be used in accoj'daiice with specific reslriclions iinptssed by dnnors or
wliicli have beeD raised by tlie chai'ity for paiticular putyoscs. Mie co.qls of raising and admillistering sucli ftinds
arc chai.gcd agairtst tlie specific fund. The aiin and L18C of each restricted fiind is set out in the noies to ihe
financial statenient$.
l?agc 9

Gi-indleti)ii Rici'eation Cyl'ound Charity
Notes to the Financial Statements for the Year F.iided 30 September 2024
Judgeillcnts 2nd key soui'ccs of esllinAti(kii uiicet'tainty
Tlie pi"eparation of Ihc financial statcincnls J'cqiiires manag¢n)cnt to Inake judgernenls, esiiniates and
ssiiniptionb that affect the amoullls i-epoited. These estiinates and jiidgLnienls al'e continiially reviewed artd are
based on expeiiellce and vthei- fa¢tuJ's, including expeLlalions of fLilure events that al'e believed lo be ieasonable
Iijidei. the circiiiiistatices. The judgeiiiellls aiid es1iiiiatiQJLS that Imaiiageiiient lias iiiadc in th¢ procc%8 of appl5qllg
the entity's accounting polities and that hayc the Jiiost %i8nificant effcci on tlie #ihOUE)ts recognis¢d in tlie
fInancial stalemcjit are as follows:
DeteiJi)it)ation of recoverability of debtor5. A spe¢ifi¢ provision is made dgainsi eertain debts wljej'e in tlie
opinioIi of tlie directors Ihe debt is not fully recoverable.
'I'aiigible fjxed as%ets are depreciated over tlicir us¢ful liv¢s taking into a¢¢ount ¥esidual values, where
aiipi'opriate. Thc actual liv&s of the asscls and i'csidiial values ail assessed annually and may vary depet)ding oil
a number of factors. Tn re-assessing asset live8. faetOlE siILh as teLlIRologicdl 5nnovatiort, pruduce life cycles and
nvainteiianLe al'e taken into a¢¢outit. Residual value assessmejits COIlsi(Lei' issues such as tiitiii"¢ mai'ket
eonditioos, the remaining life of the asset and projected disposal value5.
Jneome endo)Ynients
Volllntaiy income including donatsons, gifts, legaeics and Lryant5 tliat piovide core fundillgT or are of a Eeneral
nature is recognised wlien Ilie chariry has enliileinellt to the income, it is pi'obable t]iat the inconie will be
received aiid tl)e atnouni can be ttieaSu￿d willi suftieienl reliability.
Donaiions and legacies are recognised oil a receivable basis when receipt is probable and the amount can be
reliably measured.
GJ'4i11s reeelvuble
Cif2tlts are J'etogiii%ed whet] thc chajily l)as an enliilement lo the funds and any ci)ndiiioll5 linked lo th¢ grants
have been ni¢L Whci'e i)eifomiance ¢ondition% aiE altaclied to the grallt and arc yet io be mel the in¢oine is
recogni5ed as a liability and included on the balance slieet as defei'red inconie to be released.
oJiutÈd&ervice.F aiihf*eililies
Whcre sei'viccs or facilitie% arc provided to the cliarity as a donation tliat would iioin)ally be piirchased from our
sllppliei¥, tliis b¢nefJt is included in the fjllancial statenients il's fair value unless it's fail. value cannot be
realidbly n)easwid. then ai the cost to tlie donoi. oi. the iesale value of goods that al'e to be 501d.
Expendituie
Expcnditurc is accoiiiiied for on an ACCTuals basis and has been included under expense categories tliat aggregate
all costs foi. allo¢atian lo aciivities. Whei'e costs cat]not be dii'ectly aliTibuted tu paTlicular attivities, Ihey I￿ve
beeti allo¢aied on # basis LonsisLenL witl) ilie usc of Ihe i'e50urces.
rundi?ising expense5 Bl"C tliosc in¢i)llrd in sccking voluntary contributions and do not incliide thc co%Ès of
disscminaling information in suppoit of thc Cliai'itablc a¢tiviti¢s. Suppoi'i c08ts are tliosc costs incurrcd diiretly
III SUP]Xll1 of expcnditurc on the objccls of the cliJrity aiid iiiclud¢ pi'oj¢Li manag¢menl carjied oul at
Headquarters. Governat]ce costs are tliose incui'red in cot]nectson witli adn)inis¢ixtion of tlie ¢lJai'ily and
conipliance with the ¢onslilulion41 and staiutory i-e4uiirinents'.
Rui.siiIgf￿Ild.ff
These are Losls iiicuIi-ed in #ttra¢ting voliintary inconie and tl)ose incurred in trading activities that i?ise funds.
Page 10

Gi'indletoji ReLI'eation Gt'ound Charil'y
Notes to the f*lll&nelal Statemeii(s for the Yeai. Elided 30 September 2024
Clioriloble 4ciivilies
Cliarit&ble cxI￿1)dItllre conipt'ises those cost% incui'ird by Ilic charity iii thc deliv¢iy of 118 a¢tiviti&q and %¢ivic&
foi. ill beneficiarie8. It jilelud￿S bolli co%1% Ihal can be allocatcd di1￿ctlY to such &clivities and those ¢OSls oran
indiitcl natui'c ne¢c5sary io siipport Iheii).
Goi'ernRiice costs
'rhtse incliide Ilic cos15 atlribulable to the chai'ity's compliaii¢e with ¢onslitulional and slattilot'y reqiiireinent5,
including aiidit, %trategic Inanagcinenl and trustcc.%'8 mcetings at)d rcimburscd expensts.
T?￿gible fixed 2$$etS
lttdividual flxed assets ¢OS1511g £100.00 or more are initially recorded at cost.
Dvpreeiutioii atid amortisatio
Dci)IEcialion is providcd on langiblc fixed asseL$ 80 as to write off tlie cost OT valuation, less any estin)ated
residual value, over tlieii. expected use￿7 econoinic life as follows..
Asset elASS
Freehold pi'operty
Depreciatlon method ind rate
Ovei. 50 year.
25°/o reducing balance or 33 /0 straight
lit]e
Fixtt]res and fittings
Stock
Stock is valued at the lower of cost at]d estimated sellin& pi'ice less costs to ¢ompl¢ie and sell, after due regai'd
for obsolete and slow muvinB stocks.
Trade debtors
Tradc debtois #i"e aniounts due from ¢ustoniets for Iiierchandise sold or servi¢es peifoinied in the ordinaiy
course of busines5.
Trade debtois are L"e¢ogrtJsed initially at the Irangatltott pricc. 'fiiey are subseqiienily measured Jt amortised ¢ost
Using ilie effective illtei-est Inetl)od, le$5 prtsvi.%ion foi. in)pairnienl. A provision for tlie itnpairinent of ys
estsblislicd wlicn their is objcctivc evidcnce that Ihc will not be able to collc¢i all aiiifiunts duc accai'ding to the
original temis of the i"eceivable%.
Cash and ca511 equivalents
Cash Aiid ca.sh cquivalciit5 compi'isc cash on hand and call deposits, and otlicr short-tcrm higlily liquid
inveslinciils iliat are readily convertiblc to a known anioiiiil of cash and arc Subject to an in%ignificant Jllsk of
cliaiige in Viilue.
Pagell

Grilldlcton RccrLation Cyround Chai'ity
Notes to the fi Inaiieial Statenieilts for the Year fiJnded 30 Septemb¢i' 2024
Ti'ade ei'cdltoi's
Tiade cirdiiors ale ahligalion% lo pay foi. goods or scrvices that liave been dcqiiired In the ordinary couise of
biisiness froim siippliers. Accounts payable aiE classified as cuyienl liabilities if the does nOL havL an
unconditional ri￿lt, at tlie end of Il)¢ repc>iting pe￿10d, to defu. settlement of ilie cj'editoi. foi. at least twelv¢
Jiionths after Ilie repoiling dale. If Ilieir is ali unconditi011311-iglit to defer s¢ttl¢ment foi. at lea8t ￿e1ve inonths
after the rept>riing date, they ali piiscnted as non-CUlTent liabilitics.
Trade creditors are recognised initially at the transaction price and subsequently measured at aniortised Cosi
using ¢lie effeciive itttei'est Jiiethod.
Fiiiallcial illstruments
'lkne chaTity only has fTnan¢ial assets and fillancial liabilities of a kind tliat qualsfy as b&sic financial instrilments.
Basic financial inSti￿mentS are inilially recognised al 11?nsaclion value and siibsequent]y nieètsured At Ilieir
s¢ttleJn¢nt valu¢.
2 Don2tlons and LegAcies
UnrestrietÈd
funds
Restrieted
funds
Total
2024
Ttst81
2023
Genev41
Donations
Legaties
Donations in kind
Grants
901
25,484
4,196
2,337
901
25,484
4,196
2,337
1,079
4,917
1,299
32.918
32,918
7,295
Page 12

Gi'indleton Recreation Groiind Charity
Notes to the fiiiiaiicial Statejiiejits foi. the Year Elided 30 September 2024
3 liieoine fi'oni chai'itable activities
Uni'e.Itrleted
fuiids
Restrlcted
funds
Total
2024
Totxl
2023
Celleral
100 club subscriptions
Ait Group
Bonfiir Niglit
Galloping GoiiiThet
Spring Fail
Filni Club
Filni Club Membersliip
Giartts"
CiTrft F#iT
Shoi'l Mat BowliiiÉ
Horlieiiltural Sliow
Luncli Club
Pop Up Nighis
Sliort Mat Bowling
Snake Davis
TaETrle T¢T￿ls
Conccrt
Chi'isljiias party
coffee and eupcakes
Big breakfast
Chwrlifilters
Football pitcli rcnL
Tim Klipliiiis
Gift aid ircoveiTrble
Coronation celtb121ion5
2,034
772
3,255
3.355
2,034
772
3,255
3,355
2,091
207
2,387
gio
4,294
1,740
12,000
4,815
2,835
4,815
2,835
29.610
617
900
648
4.653
29,610
617
900
648
4,653
661
3,634
418
914
1,272
243
995
1.091
90
1,272
243
204
995
1,091
90
532
284
437
970
650
,175
250
134
400
400
27,975
29,610
57,585
33,792
4 Iiicome from othei. ti'adlng activities
Unrestrict¢d
fund5
Restrlc¢ed
fund5
Total
2024
Ttstal
2023
Getiei'sl
Bar Sales
13.975
13.975
14,305
13,975
13,975
14..3a5
Page 13

Grindleton Rccreation Ground Cliai-ity
Notes to the Flnallelal Statements for the Yeai. Elided 30 September 2024
5 Expeiiditllve oll raising funds
Uni'esli'fficte(I
Rc$ti'l¢ted
funds
Total
2024
Total
2023
Geiiei'AI
Note
Fundiaising exi)cnses
12,571
12.571
10,038
Page 14

C*rindleton Recreation Cwround Cliarity
Notes to the FiI)aiicial Statements foi. the Year fi iided 30 September 2024
6 Tr:xpenditu¥'e on chaiit9hle aetivitio$
Activity
uiideE'tAken
dlrectly
Total
21124
Total
2023
R3¢e$
Insurance
Light and heat
Repait's and IMainletJance
Sundry cxpenses
Pi'ofessiol￿j fees
Telephone and internet
898
1,496
10.487
34,510
6,187
3,-457
875
898
1,490
10,487
34,510
6,187
3,357
875
5.170
1,370
9.048
21.733
7,972
3,175
527
L jjl
Licenc¢s
Adv￿liS1￿g
Aceounlartcy fees
Depi"e¢iation of fixtuirs and fittings
Depi'¢Lialiot] of building
Depi'ecialion of plant artd maChin￿Y
DepiT¢iation of offfice equipnient
Casual wages
772
593
1,860
1,589
9,898
271
772
593
1,860
1,589
9,898
271
1,352
3,946
78,09L
649
468
1,740
2,121
9,898
370
1,868
647
1,352
3,946
78,091
66.756
£64,031 {2023 £47,215) of the above expenditiire was attributable to um'egtri¢ted funds and £14,060 (2023
£13.837) to reitTi¢ted funds.
7 Trading ActlVLties
Unreslricted
funds
Ilestiicted
funds
Total
2024
Tot&l
2023
Gciitral
Note
Bai. puirhases
6,683
6,683
6,683
6,720
6.683
6,720
8 Trustees I'¢tnuneratlon and expenses
No tiiistees (2023-. no tl-L15teesl, nor arty person5 ronnecled witli Ihein, liave received any TeiiiiineTation fiDni th¢
cliai'ity dilring the yeai..
No trustees {2023.' no irusleesl have received any reiimbursed expenses fioin tlie charity dui'ing ilie yeai..
l)age 15

CJrindlctt)n Reercatii)n Cpj-ound Cliarity
Notes to the Fiiiailcial Statements for the Year Lilded 30 Sei)tember 2024
9 llldepeiident exaijiitier s reithuneration
2024
2023
Exdmination of lh¢ financial siatenients
1,860
1,740
IU Tangible fixed a5$ets
Ijand and
huildlngs
rnitui'e and
equipment
Total
Cost
At l Octobei" 2023
494,914
106,673
601,587
At 30 Sept¢niber 2024
494.914
106,673
601,587
Depreti#tio
At I Ociol)ei 2023
CliaTge for the year
108,221
9,901
94,113
3,211
202,334
AI 30 Septernbei" 2024
215.446
Net book v#lue
At 30 Septembei. 2024
376.792
9,349
386,141
At 30 Scptctnbcj. 2023
386,693
12,560
399,253
I Stock
2024
2023
Stocks
1,310
1,502
12 Debtors
2024
2023
Trade debtors
Prepayments
Accrued income
I,iio
1.567
450
1,458
I,oEo
2,677
2,988
13 Ci'edltors: amounts falllng dlle Mltliln one ycar
2024
2023
Ac¢rua15
3,517
3,729
Pagc 16

Grindleton Recreatioii Gi'oiind Chai'ity
Notes to the Finaiicial Statemeiits foi. tlie Year Elided 30 Septembei- 2024
14 Funds
Bal&nee at 30
Septeniber
2024
Incomlng
resoui'ces
Resources
expend¢d
Octobei. 2023
Unresti'ieted funds
Geijerul
Geiieitl Funds
452,994
96,003
(83,2851
46.5,712
R¢stricttd funds
Football pitch fund
Mowei fund
Store fund
Carpet bowls fiind
TV fuiid
Enli'ante sign ￿nd
Freezer fijiid
PlaY￿.Ou￿d fund
Window% and blinds fund
Tennis court fi]nd
1,350
3,559
891
(91
571
45
406
6,417
(2,1951
15,000
1,000
16,350
4,459
604
{481
428
23
372
5,803
12,224)
268
(100)
12871
(391
(143)
{221
(34)
(014)
129)
112.7921
13.060
Total resti'itted fuiids
1,035
14,060)
26,035
'rotal funds
464.029
491,747
Balance aÉ 30
Septeiiibei.
2023
BalAiice at I
October 2022
Iiitomljig
re$oui'ce$
Resolli'ees
expended
Unrestrieted funds
Geiiej'￿l
Gtiieral Funds
460, 180
58,174
165,360)
452,994
Restrlcted funds
Football pitch fund
Mowei. fund
1,350
2,692
1,27.3
43
761
73
444
7,236
1,350
3,559
891
{9)
571
45
406
6,417
12,195)
1,000
(133)
1382)
{52)
(190)
{28)
{38)
1819}
{12,195)
sto￿ fiind
C#ipet bowls fund
TV fviid
Bnlraiice.%ign fiind
Freezer fund
Playgroiind fund
Windows and blinds futtd
10,O(K>
'I'otal resti'icted fiinds
lJ,872
I I,Doo
13,837)
11,035
Page 17

Gi'indleton Reci'eatitsn Cyj'iiund C.l)arity
Notes to the Fiiiaiicial Statemeiits for the Yeai. nded 30 September 2024
R4l•ti¢e at 30
Sep*einbei'
2023
Balaiiee at
Oetober 2022
Incoming
resources
Re50uI'ces
expellded
Total funds
474,052
69 174
79,197
464.029
15 Analysls of Iiet 9$5ets betii'een funds
Uni'estrlcted
lunds
Restricted
Cunds
GenerAI
Total funds
-ranBible fjxed assets
C.urient assets
Current liabilities
384,873
95,390
3,516
1,268
13,732
386,141
109,122
3,516
'I'otal net assets
476,747
15,000
491.747
16 Related pAI'ly tr￿n5￿ctiO]IS
Tliere were no Irlated party transactions in t]ie yeai..
17 Comparatrvc Staternent of Fiiiancial Activitie5
2023
7,295
22.792
14,3J5
7,29.1
14.105
{10,638)
{.52,919)
1(1,72UI
(l O,OJ81
(11,8371
11?.'J20
l olal fsxpiJiili(UEQ
N¢t IIIOVQJlkWL iii fiiiiil8
1711,?.771
17,1801
12,8171
4fiU,IHU
4.$2.lJ94
474,05?.
Page 18