Registered number 00676963
St Helens Park Preservation Society Ltd
Report and Accounts
31 March 2025
St Helens Park Preservation Society Ltd Report and accounts Contents
| Page | |
|---|---|
| Contents | 1 |
| Company information | 2 |
| Directors / Trustees report | 3 to 5 |
| Independent Examiners report | 6 |
| Statement of Financial Activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 13 |
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St Helens Park Preservation Society Ltd Company Information
Directors
R Jenyon V Thwaites C Aitken M Haley J Hodgson
Secretary
E Levitan
Accountants
Richard Bourne FAIA 9 Darwell Close St Leonards on Sea East Sussex TN38 9TN
Bankers
National Westminster Bank plc Havelock Road Hastings East Sussex TN34 1BW
Registered office
9 Darwell Close St Leonards on Sea East Sussex TN38 9TN
Registered number
676963
Charity registration number 241341
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St Helens Park Preservation Society Ltd Registered number: 00676963 Directors' Report
The directors present their report and accounts for the year ended 31 March 2025.
Principal activities
The object and principal activity of the society continued to be that of promoting the preservation of the woodlands known as St Helens Park in the borough of Hastings and the protection of it's wildlife.
Directors
The following persons served as directors during the year:
R Jenyon V Thwaites C Aitken M Haley J Hodgson
Objectives, strategies and activities
The charity has maintained and improved St Helens Woods and the councillors are satisfied with the performance during the year. The summer fayre is scheduled to take place on 28th June 2025.
Annual fees for water discharge from properties in Shining Cliff, donations and other income provide the charity with income for the maintenance and improvement of the woodland and protection of it's wildlife.
The Society's Barbeque Site in the woods is available for hire throughout the year. There is no charge for this facility but donations to the Society's funds are invited.
Public benefit
In setting the Charity's objectives and planning activities, the trustees have given consideration to the Charity Commission guidance on public benefit.
Social investment policies
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Use of volunteers
The Charity relies on volunteers to assist the trustees to carry on its charitable activities.
Financial review
The Charity is satisfied with the financial position at this time.
Policy on reserves
Free reserves, that is reserves not represented by tangible fixed assets or restricted funds, held at 31st March 2025 totalled £319059. It is the policy of the trustees to accumulate funds to enable the charity to acquire further land in the St Helens Park area as and when it becomes available.
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St Helens Park Preservation Society Ltd Registered number: 00676963 Directors' Report
Principal funding sources
The charity's summer fayre, investment income, grazing rights and drainage wayleave remain the main sources of income.
Investment policy and objectives
The Charity continues its policy of long term investment and is satisfied with the returns from the investments. There are no new funds for longer term investment.
The trustees consider the investment policy to be right for the society with the main income from investments being interest receivable.
Structure, governance and management
Nature of governing document
The Charity is constituted as a company limited by guarantee by it's memorandum and articles of association. The Company was incorporated on the 5th December 1960. In the event of the Company being wound up whilst still a member or within one year of ceasing to be a member, the liability of each member is limited to an amount not exceeding 25 pence.
Recruitment and appointment of trustees
The Directors of the Company are also the Trustees for the purpose of Charity law and Company law. Under the Company's Articles of Association they are known as Councillors. Under the requirements of the Memorandum and Articles of Association a new member of the Council shall retain Office until the next Annual General Meeting and shall then be eligible for re-election but shall not be taken into account in determining the members of the Council who are to retire by rotation. The Councillors maintain a broad skill mix.
Induction and training of trustees
There is no formal training programme for new trustees. Existing trustees provide the required training.
Arrangements for setting key management personnel remuneration
No trustee receives any remuneration
Relationships with related parties
Trustees
There are no material related party expenses
All trustee related party expenses are incurred on behalf of the Charity.
Major risks and management of those risks
The Charity's activities expose it to a number of financial risks including cash flow risk and liquidity risk.
The Charity's principal financial assets are bank balances, cash trade and other receivables and investments.
The Charity's credit risk is primarily attributable to its income.
In order to maintain liquidity to ensure sufficient funds are available for ongoing operations and future developments, the Charity uses a mixture of long term and short term finance.
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St Helens Park Preservation Society Ltd Registered number: 00676963 Directors' Report
The major risks to which the Charity is exposed have been assessed by the trustees and they are satisfied that systems are in place to mitigate those risks.
Statement of Trustees' Responsibilities
The trustees, who are also the directors of St Helens Park Preservation Society Limited, are responsible for preparing the financial statements in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business;
prepare the accounts in accordance with United Kingdom Generally Accepted Accounting practice (United Kingdom Accounting Standards and applicable law).
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and directors on the 8th June 2025 and signed on its behalf by:
R Jenyon Trustee
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St Helens Park Preservation Society Ltd Accountants' Report
Accountants' report to the directors of St Helens Park Preservation Society Ltd
Respective responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required under section 144 of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Richard Bourne FAIA 9 Darwell Close St Leonards on Sea East Sussex TN38 9TN
8th June 2025
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St Helens Park Preservation Society Ltd Statement of Financial Activities for the year ended 31st March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
Notes
| Income and endowments from: Donations and legacies 8 Charitable activities 9 Investments 10 Total income Expenditure on: Charitable activities 11 Governance 12 Total expenditure Gains/(Losses) on investments 4 Net Income Reconciliation of funds: Total funds brought forward Total funds carried forward |
2025 £ 12,690 13,591 6,255 32,536 (17,655) (934) (18,589) 4,026 17,973 462,778 480,751 |
2,024 £ 10,511 12,575 5,220 28,306 (14,676) (913) (15,589) 585 13,302 449,476 462,778 |
|---|---|---|
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St Helens Park Preservation Society Ltd Registered number: 00676963 Balance Sheet as at 31 March 2025
| Notes Fixed assets Tangible assets 3 Investments 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Total assets less current liabilities Net assets Capital and reserves Profit and loss account Shareholders' funds |
2025 £ 139,671 46,356 186,027 3,204 297,243 300,447 (6,460) 293,987 480,014 480,014 480,014 480,014 |
2024 £ 141,730 42,330 184,060 4,114 281,064 285,178 (6,460) 278,718 462,778 462,778 462,778 462,778 |
|---|---|---|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Jenyon Director Approved by the board on 8 June 2025
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St Helens Park Preservation Society Ltd Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the notes to the accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Going concern
The trustees consider that there are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resource;
it is more likely than not that the trustees will receive the resource; and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
Legacies
Legacies are included in the SoFA when receipt is probable, that is, when there has been a grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either in the control of the charity or have been met.
Charitable activities
Income arises through the charity's activities and services provided for the benefit of it's beneficiaries.
Expenditure
Expenditure comprises those costs incurred by the charity in the delivery of it's activities and services for the benefit of it's beneficiaries. It includes costs allocated directly to such activities and indirectly in support of those activities
Raising funds
Fundraising events include the summer fayre, the net income of which is shown in the accounts.
Governance costs
These include costs attributable to compliance with constitutional and statutory requirements, including independent examination, strategic management and Trustees meetings and reimbursed expenses.
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St Helens Park Preservation Society Ltd Notes to the Accounts for the year ended 31 March 2025
Taxation
The Charity is considered to pass the tests set out in paragraph 1 Schedule 6 of the Finance Act 2010 and therefore meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Investments
Investments are included in the Balance Sheet at market value. Realised gains and losses are calculated as the difference between sale proceeds and market value at the start of the year and are shown in the statement of Financial Activities.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative
Freehold buildings over 50 years Plant and machinery over 10 years
| 2 Employees Average number of persons employed by the company |
2025 Number - |
2024 Number - |
|---|---|---|
3 Tangible fixed assets
| Cost Brought Forward Carried Forward Depreciation Brought Forward Charge for the year Carried Forward Net book value At 31st March 2025 At 31st March 2024 |
Land and buildings £ 142,315 142,315 4,573 353 4,926 137,389 137,742 |
Plant and machinery etc £ 17,056 17,056 13,068 1,706 14,774 2,282 3,988 |
Total £ 159,371 159,371 17,641 2,059 19,700 139,671 141,730 |
|---|---|---|---|
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St Helens Park Preservation Society Ltd
Notes to the Accounts
for the year ended 31 March 2025
4 Investments Other Investments:
| Brought Forward Revaluation Carried Forward 5 Debtors Other debtors 6 Creditors: amounts falling due within one year Other creditors |
2025 £ 42330.00 4026.00 46,356 2025 £ 3,204 3,204 2025 £ 6,460 6,460 |
2024 £ 41,745 585 42,330 2024 £ 4,114 4,114 2024 £ 6,460 6,460 |
|---|---|---|
7 Charity status
The Charity is limited by guarantee and does not have a share capital. Each of the trustees is liable to contribute £0.25p towards the assets of the charity in the event of liquidation.
8 Income from donations and legacies
| Grants Donations from individuals - unrestricted Donations from individuals - restricted Income from charitable activities Summer fayre Product Sales Rental Income Grazing rights Drainage wayleave Sundry Income |
2025 2024 £ £ - - 666 511 12,024 10,000 12,690 10,511 Unrestricted funds: 2025 2024 £ £ 2,512 1,535 - 120 960 960 2,760 2,760 7,200 7,200 159 - 13,591 12,575 |
|---|---|
9 Income from charitable activities
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St Helens Park Preservation Society Ltd Notes to the Accounts
for the year ended 31 March 2025
| 10 Investment Income Other investment income 11 Expenditure on charitable activities Unrestricted funds: Woodland maintenance Establishment expenses Office expenses Depreciation of tangible assets Advertising and Sundry Restricted funds: Park Bench 12 Analysis of governance costs Independent examiner's remuneration 13 Funds Unrestricted funds: Balance brought forward Incoming resources Resources expended Other recognised gains/(losses Balance carried forward Restricted funds: Balance brought forward Incoming resources Resources expended Balance carried forward |
Unrestricted funds: 2025 2024 £ £ 6,255 5,220 2025 2024 £ £ 10,382 9,792 2,982 2,621 260 152 2,059 2,059 222 52 15,905 14,676 1,750 - 17,655 14,676 Unrestricted funds: 2025 2024 £ £ 934 913 2025 2024 £ £ 452,778 449,476 20,512 18,306 (16,839) (15,589) 4,026 585 460,477 452,778 2025 2024 £ £ 10,000 - 12,024 10,000 (2,490) - 19,534 10,000 |
|---|---|
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St Helens Park Preservation Society Ltd Notes to the Accounts for the year ended 31 March 2025
14 Analysis of net assets between funds
| Unrestricted general funds Tangible fixed assets Investments Current assets Current liabilities Total Net assets Restricted funds Current assets Total Net assets |
2025 £ 139,671 46,356 280,913 (6,460) 460,480 2025 £ 19,534 19,534 |
2024 £ 141,730 42,330 275,178 (6,460) 452,778 2024 £ 10,000 10,000 |
|---|---|---|
15 Other information
St Helens Park Preservation Society Limited is a private company limited by guarantee and incorporated in England. It's registered office is:
9 Darwell Close
St Leonards on Sea
East Sussex TN38 9TN
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