THE TURBARY ALLOTMENT CHARITY FINANCIAL STATEMENTS 31 MARCH 2026 Charity Number 231769 Page I
THE TURBARY ALLOTMENT CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 CONTENTS Trustees annual report Independent examiner's report to the tTUStees Statement of financial activities Balance sheet Notes to the financial statemènts Pagg 2
THE TURBARY ALLOTMENT CHARITY TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2026 The twstee presents their report and the unaudited fi.nancial atements of the d)arity for the year ended 31 March 2026 ADDRESS 2 Franklln A¥enue, Tadley, Hampshire, RG26 TRUSTEES The Corporate trustee ol the Chirfty15Tadley Town Coundl Presented by the members of that body at Èath meelng. BANKERS Lloyds TSB plcAldermèston Road. Tadley. Hants RG26 6QB SOLICITORS Rowberry Morrls. Shèifltld House, Muifords Hill, Tadley, RG26 3x1 INDEPENDENT EXAMINER Do the Nurnbers Ltd, 37 Upper Brownhill Road, southampt S016 5NG GOVERNANCE Charity Cornmisslon Schème dated 5 February 1991 OBJECTS as set out In Govemln6 Document 5ublect to payment of empenses to admlnlster the Charlty and any of Its land and property. the Charity applies its incorne to relieving either generally or individu4lly persons resident In the area of beneflt who are In conditions ol need, haidshlp. or distress by making arants of money or prtsvldlng or paying lor iiems, seryices or lacilirie5 calculated to du the need. hardship or dlstress ol such peT50ll5. ACTIVITIE5 in r•lation to th• obi•¢ls The Charity provides grants lin the forrn ol money. provi51on or paylng for items, Services or lac111e$l to organlsarions or IndIdullS In the area of teneftL for the rellef of need, hardsNp or distre$5, Individuals musl be resident in the area of benefit. however grants can also be made to people who have a long assooatron with th¢ area of ben¢ft¢ but no longer live within the aiea, e.q. a person wio has lfved in Tadley all thelr life but is now In resideitr•l care in 6•8$tOke. Or8an15atton5 must be pro¥ldSn8 benefit primarlty to persons resldlng In the area of bÈnÈflt. A Clerk Is engaged part-tlme io attend to the admlnistration of the Charilv. GFNNT MAKING POLICY The charlty provldes 8r4nts to or¥an15allons ¢r Ind1u)IS in the are• of btnell for the rEllef of need, hardship or dlstress. INVESTMENT POLICY The TTU5tets l¢xk to generatè an Intome whilst malntalnlng the cap4tal and conslder thatfunds dEsigfked for the Charity sector meets that requirement. RESERVES POLICY The free reserve5 of the Charlry, whlol are unrestrfcted funds, are avallable to meet Its running costs and can then be applied to grants in attordance with the grants pdiry. If the charity has an annual surplus of income over outgoln8s and these surpluses afe placed In the COIF Charldes Deposit Fund, managed by CCLA Investmer¢t Marnagement Ltd. The monies on deposit are available on demand withour penalty and eam 3 compee rate of interest lirked to the money market. The endowment fund of the tharlty lamoundp.E to £814,4831 derl¥e5 from the sale ol land and is also Invested as per the reseNe5 poIItv SIGNED ON BEHALF OF THE TRUSTEES Name Date Pa8e 3
THE TURBARY ALLOTMENT CHAR INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026 I report on the accounts of the charttyfor the year ended 31 Marth 2026 whlch are set out on pages 5 to 7 RESPECTIVE RESPONSIBILMES OF TRUSTEES AND EXAMINER The Charity's trustee5 are re5pon5ible for the preparation of the accounts. The chority'5 trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an Independent examlnatlon Is needed. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act,. to follow the procedures laid down in the 8eneral Dtfections gtven by the Charity Commisslon under sethon 14515llbl of the 2011 Art,. and to stste whether particular matters have come to my attention. BA515 OF INDEPENDENT EXAMINER'S REPORT My examina0 was carried out sn accortlance with the general Directions given by the Charity CornmSsslon. An eXamInaon Intludes a revlew ot the accounttn6 records kept by the tharlty and comparison of the account5 presented with those records. It also intludes cgnsideration of any unusual Items or dlsdosufes In the accounts. and seeking explanations from you a5 trustee5 concerning any such matters. The proeedurès undert?ken do not provide all the evidence that would be required in an audit and consequently no oplnion 15 8lven as to whether the accounts present a'true and falr view, and the report Is Ilmited to those rnatters set out In the statement below. INDEPENDENT EXAMINER'S STATEMENT In tonrneetton with my examSna0n, no matter has come to my attenon'. lil whlch glves me reasonable eause to believe that in any material respect thè requlrements; have not been m•t,' or 121 to whlch, In my oplnlon, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Oo the Numbers Ltd, 37 Upper Brownh511 Road, Southampton S016 5NG 8" july 2026 Page 4
THE TURBARY ALLOTMENT CHARITI INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unrestricted Endowment Total Funds Funds Fund 2026 Note 2025 INCOME Rural Payment Agency ineome Invastmènl income Feed in tariff income Wayleaves Podpoint Bullding rental income 9,146 26,986 1.271 2S3 9,146 26,986 1,271 253 32.971 18,113 866 4,658 34,721 4,658 34,721 1,958 30,668 77.035 77.035 84,576 Cryslallised gains on investrn8nt saS Bank interest 150 150 2,070 TOTAL INCOMING RESOURCES 77,185 77,185 86,645 EXKNDrruRE Grant¥ madè Repairs and maintenanc Maintananc• ol common Insurance Wages Sundries Independent examingr8 f88 Management lees 10,613 5,204 37.856 5.055 1.751 li.o% 575 356 10,613 5,204 37,856 5,055 1,751 11,096 575 356 15.326 3,858 66,02L 4,886 1,697 11,099 575 1.412 104.874 72,507 72,507 precladon 19,242 l9.242 25,434 TOTAL RESOURCES EXPENDED 91,749 91.749 1 130,309 NET INCOMINGI IOUTGOINGI RESOURCES -14,564 .14,564 43,663 The notes ort page 7 torm pèrt ofthese flnandal statements. Page 5
THE TURBARY ALLOTMENT CHARrr BALANCE SHEEr AS AT 31 MARCH 2026 ute 2026 2025 Totsl FIXED ASSETS Tangible assets Flxed Isset investro¢nts 255,104 8D9,499 1,064.GD2 274.346 815,631 L.QA9.977 CURREA$SEr5 Prepayments and other debtOf5 Cash at bank and in hand 23,683 J9,(hg5 19,045 UARENT LIABILMES Accruals and other creditors NET CURREPU ASSETS 23.683 19.¢45 NET ASSETS 1.088,286 1109,022 FUNDS Designated unrestrlcted reserve Endowment Fund Unrealised gains on Investments TOTAL FUN 77,650 814A83 196,152 1,088,286 92.255 814,483 202,284 1,109,022 These flnanclal Staterrnts were approved on 313/1 Narne Date The notes on page 7 form part of thes¢ financial statements. Paee 6
THE TURBARY ALLOTMENT CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 L ACCOUNTING POLICIES Basis of accounfjng The flnancial statements have been prepared under the historical cost convention, except for investments whlch are Included at rnarketvalue and the revaluation of rtain fixed assets, and in accordance with applicable United Kingdom accounts.ng standards and The requirements of the statement of Recommended Prachce'Accountin8 and Repon8 by Charities, issued in March 2005 ISORP 20051 and FR5102 with reduted dlsdosure exemptSons. Flxed assets Until 2019 all assets were recorded at historic cost due to the low level of expenditure. From 2020, all assets were depreciated as follows Land and freehold bulldlngs Fixture5 and nttln85 on Turbary Building Flxtures and ffttlngs on Turbary Common Play and 5POrts Equiprnent recorded at hbstoric cost or nominal value 15 % reduang balance 20 % reducing balance 25% reducin8 balance 2. GRANTS and related partytransac¢lons During the year the following grants were made to or8anSsattons wlth whlth the Charity Is related £0 £0 L•nd and Bulldlng BulldiTr¥s ftnuros Common Slxture5 Play •quipment 2026 Total Y. FIXED ASSETS 2025 COST Brouiht f¢rward Addldons 193.918 I7.3 14.464 378.627 604.911 562,818 42,054 604.911 ai at 31.03.26 193.918 17.903 14,464 378,627 604,911 DEPRECIAMON 8routht forward Chirgg fpr th• y••T ès at 31.03.26 NET BOOK VALUE Brought forward at 01.04.25 ILISI 1,013 12,163 10,672 758 11.431 308,742 17,471 326.213 330,565 19,242 349,807 305.131 25,434 330.565 193.918 6.752 3.792 69.885 274,346 257,687 Carrled forward as at 31.03.26 193.918 5,739 3.033 52.414 255,104 274,346 01.04.25 clfwd 31,03.26 4. RESERVES Income Expenditure Trall5fers Unrestrlcted reserve Endowment Fund Unreallsed 8aSn on Inve5tment5 92.215 814.483 209.473 1.116.170 14.564 77,650 814,483 196,152 1,088,286 -13,320 -13.320 14.564 Page 7