Charity r•glstv•tlon nuM￿r274292 IErt914nd and W*l••l
EARLS COLNE RECREATION GROUND
ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

EARLS COLNE RECREATION GROUND
LEGAL AND ADMINISTRATIVE INFORMATION
Tru•t•••
Mr D NtCubtsn8
Mr D E Coomy
Mrs G R McCubbTh
MrT Smith
IApp¢inl¢d 3 S¥plwnb
20241
(Apwntsd 3 Septornb•r
20241
(Appolntsd 1 August 20241
MrsCEWr
Ch•rlty nurnb•r IEngl*nd and Tllth¥l
274292
Prln¢lp•l •ddr•
Hatslead Ro*
E•rf$ C¢lnè
E$5ex
EThJL8nd
C06 2NG
Ind•p•nd•nt •xamln•r
Afflnw (Halsteadl
Tho M•lb'n9S
Hal8lead
Éss•x
C09 1HZ

EARLS COLNE RECREATION GROUND
CONTENTS
Twstee's rewt
Ind8ptsndent •xan4Mf$ r•pcfft
Stst*m¢nl olfirtondl oeiMoo$
Statemenl Offr￿nd￿ posl
Not•• lo the statoments
7-21

EARLS COLNE RECREATION GROUND
TRUSTEE'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Iru8tees present Ihwr onnual reFryt and financid Blatem8n15 knr y•arénd8d 31 March 2025.
Th8 flnanclal ststements have been prnpared in accordm with Ihe actounling P)1￿•5 set OLbt In note 1 to th•
finaneiAI statsM￿lS and cOM￿Y ￿th lh• gov•ming d0￿MOn1, tho Chwibes Act 2011. FRS 102 The
Financial Repth'ng Standard aFplicat4e in the UK aTrJ Repuilic of Irela￿ arKI tho Charttles SORP "Accounung
and Reporting by Charities.. Statement of R8commend8d Practice ¥￿iCable to tharities preparing thelr ae&)unts In
accordance the Finanaal Reportirvj Standard 8wlicable in the UK and RapuWi¢ ol Ireland IFRS 1021..
ObJo¢tbves and actl¥ltl••
The ¢)bjecbvg of the charity i¥ to provrfbg 8pyts ond rècrè8thA ￿l￿•S to g•n81￿ wtblk and a key alm is to
onsura that as many ￿pIe as possibl• are aile to benefft frryn lh¥ ts¢41ths thal the can off•r.
Thè trust••s hav• w•wed the outeomos and xhlevements ol our obiects¥es aThJ acbwb8$ for the yaar. to ensure
they r8rn&n f￿sed on our charilabkn aims, an(1 contwiu8 to d8lNer ￿Traffts to thè publSc. W• ujmplknd ￿th
Iho duty under the Charii*s kt 2011 to have ward to wbk beneffl gukJanc8 publlshéd by th• cOmn￿$s10n.
Thè charfty pro￿￿89 larAlitie8 to 8nabl• tho general puts1￿ to pursuo 4 varw of and beisurn aetlwllej. Th•so
Include a sports h81, squash cth*ts. bar, a desgnated 1kn088 suile woa, ¥ets of foc*ms
ond loiletB, ree•ption aw and kn1¢h￿.
Tho Outgkle grounds Indude o f￿)Iball ptth. footwl ts•iwMf*d arnas, t•nnis ctyjrts, trlck•t ground, and 8 Multi U8e
Gamo8Aroa for swts includry Icy)IWI, waI￿n9 fooujall. ngthol. w*l￿n9 nOlb01 and ¢*ck•t trainlng.
Thg facilrties that lh• eharity h88 arn op•n to all menkns of the gerwal pu￿* on a Wb8cryti￿ b9815 vthkh
indud?¥ day pa8S8s. Tho f••s Ar• ￿b￿dIs0o as much 8$ r￿siN0 by the charity.
A number of dub8 moko (tyu￿r u¥e ol Iho fAcMhl•8 that th• off•r8 and IrK4ud•'.
Earls Cdne Cfkket Club
Earfs Colno Football Club
Earfs Coln• TennSs Club
Eèrfs Colnè Squash Club
Earfs Colne Badrninton Club
North Essex Table Tennis Scho
Halstead Town Footbal Club
Dimenslons Tram￿1n8 Club
Thls ￿ a wldè mix of off*6NJ a ￿ld* of d6ffwent spoils. Bekng part of a dub can glvg an IndI￿￿u¥l
sense of Idgntity and certainty in th8 case ol ywnger thildren can bJild confidence and Intrcxjuce new fr￿nd$h5pB.
A further ran9e of clas¥ take ai Ihe racreation dub onabling all ages to enhaThx thelr health and
wdlknlrvJ Including Indcw bo*ts. ￿￿TrC•. yvga. art. tojdlgr gyrnn•*s and Ngbms.
AIon9$hl& th8 regular dub5 and activthes, Ihe chanty pww.des a base trj nxet the thriwry I￿1 d8rnand for 5th001
holiday day carnps induding fDJtb811. tenni5. multi-sptrts. squash *¥J art.
Th• Charity ￿90 prowdes a laulty for the loc81 WTmurwty lo use for ￿￿81 na8d8 indudlng chlldren's part￿.
events such as the Four Colnes Show coffee nKJmiTrJs and vi11898 get lojethws. Tha charty a150 recogni5e5 th
importance of faciliti&s such as th$ C￿Jb in drf[￿Utt kn"mes. becomiryj a de8wJnatwJ Ivann bank, for thosa community
member5 that need rt.
Durfng the year the Cjub ha¥ open8d a café whKh is grcr•ring kn powlarfty, prowding c1xnpet￿Ve1Y prir*d
brèAkfost¥. lU￿eS, hot drinks and snack8 and new usèrs to Ihè thb, a6 wem a6 incr8a6ing trad8 OUt8bda
of bar houts.
PublK benefit
The trustees have paid dug regard to guidarKe issu*J by the CW Con¥n1￿MM in dgadiThJ WIt￿l xtivibes th8
charlty Sh￿JId undertake.

EARLS COLNE RECREATION GROUND
TRUSTEE'S REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢hS•v•m•nl• •nd p•rform•n¢•
Signffjcant 8ctiwties and oehi6vem6nts ag8inSt 04*clNes
Tha ovarall finAntsal pos¢tion for 2024-25 was not expend￿ of £53,587, Lxynpwed with a net inDJrM of £43,295
for tho prewous yeer. Thi$ in¢4)mo was lar99ty as a r•6utt of donabon8 and 9rants in ra8POCt of the new tenni8
club pawlion which has been completed. As in pwious years, th? undetyrva trading P)5rtion remains thallenging.
Tho unr•$lrtted fund net expeThJtse was £20.78412024'. net incorr* £5,812).
In spite 01 a difficuA 18w year5. rstovonThJ fTom Iha pandemK. the Club has enhanced its la¢11￿￿ as pwously
noted. wkth thè trampolin• storag• arna. th• MUGA changlng rocrfns and tonnls pavllion.
The￿ irnprovements aro cribcal to attraclin9 membw5 to t￿b and Inu•asing th• Club's staTrJing a8 a
eommunlty a$s•l for Earfs Cdne and the sunoun¢Yn9 areos.
The ca8h posrtlon of thg ¢hoty rgmothl rg191fvgly $t4bte whk* tho trust••s ar• p￿a$•d to and expect to
conllnue Ihrough¢wt Ihe next finanaal year. For Ihg ￿rrent year, Ihe Tw$tees expect that th• tradlng posllon wlll b•
sirnllar to last year. and we c¢xlinue to I￿nItOr the finanrjal swllon on a r8gular b￿￿$.
WhI18t Ihom h•8 0)n16nu•d to bo a moa8w•d apwo8th to 8yndtyr•. the tyuit•èi ha￿ contlnu
tha 10 maka th• agoiNJ buihying flt lof wrpose a fwjs on nec4s6ary repairs and rengwals. Howgvgr, It 18
appar•ni Ih•t any m•torfal Improv•monts to th• Club VAII not be poss￿)1& wAthoth Grants arKI Donaoons whi
rgmaln$ J continuln9 fow$ of ts Twstg0¥.
There is 8b"Il rnwh to th) at tho Club, rn&kn'r¥J our faulty frt for wrpjse and èntiang for future membors of
aur eommunty. It f•mèlns •ss•nts•l th•t all the indNidual dubs wtho thg chartty3 f8dlibgs promote thg ECRC
'Ong Club. approach, so that •v8ryoM for conliTrJed operation of us 011 in Ihese un¢•rtaiTh b'mgs.
Finally. the Trustees ¥￿Id likè to thank tho ECRC'S mbnagw Sua Fro8ar, and hor t•arn, for anothw iumsfvl year
and no (loubt thij SPXKI W*vrkwill eonlinu? fty the r•8t of 202S and
Flnan¢lal r•vl•w
Re58rves policy
The ¢harty holds resefV•8 In order Ihat ol provid•d th? hir• d sp￿ts hlsur• fadlttk•s may b•
rnalnlaingd should Ihere bè a r*d￿lIon in r•soure•8.
Rese￿e8 in Ihls rr*an Ihat are fregty for thè pu(po* of th8 d￿rtty after al comrnStrnents
have I￿n meL
In addthon to such 'unrnstrld•d rnseNes'. th• may al￿ hold addrth)nal "re*￿ted r888Nè5', iuch
r8pre5tnt funds don8t•d for a 8p•dfie ￿rp￿ c4rffjot be used for anfftlrg other than th? purpoiè ft>r %thkh
they were donated.
The charfty had unre8trlcted re88rveB of £504.873 r8[m￿l•d by not euryont •ssets of £57.485, flxed As88ts of
£453,659 an¢J non ujrrent Ilabli￿e$ of £6,271 at Ihe year ended 31$1 Marth 2025 . Suth r•sarv•s reprèsent
approximatety iwo y&ar5 eXpervJrtU￿ subi8ct to assèt finarring.
In¥Mtm•nt pollcy and objocVvo¥
Al 31st March 2025 the inv8Strnent pJlKy ￿l￿n￿ed to b? to Ma¥￿Irt r8s•rv•s in 4n Interest beartng acc4)unt wlth
Bard8￿ Bank. a6 as £18.LKKI invesled in National BoThJs.
Plans lor lutur• p•rfjod•
The Trustees are f(￿sed on continuing to improve the finahtial frftho (Jtjb vthdst continuing trj prowd8 top
dass lacilrties to the IcKal ts)mmunity. We re¢ogth IW fvrture mat￿la1 improvement5 will require grant Income 8T
this is an ongoing focus of the Trustees.
To comply wth Charity cornmiss￿n requirements, the Trustèts are ￿ thè process of sethng up a separate wholly
owned subsidiary which *ill be respongble the activthes of Ihe bar and café. This is expected to begin tradlrKJ In
2026.

EARLS COLNE RECREATION GROUND
TRUSTEE'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AIARCH 2025
StruGtur•, g+)v•man¢• •nd m*n•ym•nt
The tharity ￿ limited by guaran￿.
Thè rtharlty Is by b ￿¥*n￿ng docthrnn¢ a dead oftmst wnstlttJt85 an Unlnc(xpora￿j charfty.
The Eads Coln8 Recreati￿81 Ground Trus1 was 89tablished by a D88d of TnJ5t dated 241h August 1977 and
approved by the Chartty Commi￿NY￿r$ as a re9iStered chaiity 23rd Soptgmb8r 1977.
Th• charfly trades uThJw the name of lh8 'Eart8 CC4￿ R￿a￿o￿al Club". A manag￿￿nI gynmiitg¢ rgpr880nting
th• organlsalons uslng th• Ixllitles adminlsters the dub.
The trustèos whts s•rv•d dU￿￿j IM y••r *)d ￿ to th• d•t• ol*natyJr8 ollho financ4•1 staternenls were..
Mr D McCubNne
Mr D E Cooney
Mrs G R Mccubblne
Mr T Srnlth
Mrg S E Ern8rson
Mrg K McGlbn•y
Mfs C E Wootton
M168 Z ThompeonvAmold
IApwSnled 3 Sepl8mb8r 20241
IAppoint•d 3 S•plember 2024 and ro*ned 23 Juiv 20251
(Winled 3 Sepiember 20241
IApF*ynled 1 AUll￿ 2024)
Re¢rullmenl8ndJppointment oltru$tees
All trusiegs are brfgfed on thglr wpon8lblll*s a¥ Inwteo5 prlw to th•tr thx•pianc• of th• r￿•. Trust••8 Olh•r than
ex•officio trust￿5 Jhall hobj olko ts th1￿ y•w¥ or unll a y￿￿#¢T l• aPFtht•d and ghall b• dlglbJ8 for
electk)n.
Non• of the Iru8te•8 has ary benefidal Interns1 In tho dwty. tho tru*oe8 Jr• MOM￿rn ol lh• eJ)arfty and
guarant•• to ec￿1n￿jtO £1 Sn lh8 event crf a *lndlTrJ up.
Th• companW8 ¢>Jrr•nt pollcy cA￿tt•m￿g th• payment ol Irad• cre4JMm Is to fdknv the CBI'S Prompt Puyers Codg
leoplè¥ ar• avallabl8 fffjm lh8 CBI, C•ntr• Poh)t. 103 Now Oxtrd Str•oL L￿mIOn WC1A IOU).
Th• compang8 ￿rTant pol5￿ concemiry the payment of trade ig to..
. s8IU8 Ihe tem)s ol payment wlth SUFWlw3 Tthen agredng the tenng of IrWw¢ti￿.
• onsur• Ihat 8upplbws or• mado 8war• ol Ihe twms of paYff￿nt by Indus1￿ of lh¢ rdgvanl tgnn8 th contrpds..
8nd
. pay in Jccordan¢e t*Alh thw (¥)mw￿¥ (wlraclull aThJ l•gal obligaoom.
OryanlsationalslnKlure
The tru5t8es hold rrnetings ot lèast •¥•ry two monlhs at7•thth d•clslcm are made.
Rl•k manwm•nt
The Iruslees hav8 a duty to Klenbfy and r8vithY thè iisks to the thanty Is exposed to ensure approprbats
controls are in place to wovidg reasrffiable awrarKe agrt fraud and ermr.
The In￿188* report WB¥ apKwov•d by th• Bo#rd crfTnAtee&
Mr D MccU￿ne
Trust
07 October 2025

EARLS COLNE RECREATION GROUND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EARLS COLNE RECREATION GROUND
I repxjrt to the trustees on my exanmnakn of lh¢ ffinanLyal stBtemonts of Earfs CL4ne Recrnakn Ground lth? tharityl
for th• year ended 31 March 2025.
R￿POnSIbIlItI•• •nd b•sl• d r•port
A¥ th& tru$t¢es of th8 charity yots a￿ restK¥wlt48 Icrf the prepwoliw ol Ihe fina￿ ¥latemgnt¥ In acts)rd8nc• ￿th
the requIrern￿ts of thg Ch#riliasAct 2011.
I report In r88P¢¢t ol my exarnlna16on tsl c*arWs ffinancial slatwnents carri￿ out under 58Ction 145 of th•
Charitles Ac¢ 2011. In ￿r￿n9 Out my I h•v• lelch¥•d Iwven ty th• ChaTIty Cornmls5K>n
under sethn 145(Sllbl of Ihe Charl￿$ Act 2011.
Ind•p•nd•nt •x•mln•rf* •t•t•m•
Sinco tho charity's gross incolne excwd•d £250,1￿, th• ind•pènd8nt •x8mknar mu8t be a member of a body Ilsted
in s8Ction 145 01 Ihe Chaiili•s Acl 2011. 1 cfjnftrm that l om qualNl•J to undertake tho examina¢¢on b￿aUs8 l am a
rnember of the As￿1￿)n of Chartw•d Cwtrf*d Acwunlanls. is one ol Ihe tod185.
I have complotgd my $x•minakn. I conllmi that Tr) mattern have c(¥n• to my altentk>n kn conrt•don wlth th•
e¥8min8tkJn 9ivino me cause lo ￿11*¥• that In any malertal r•8pec¢'.
o¢¢¢unting r•eords w•r• not k•pt in rnspecl of the tharity a$ rgqutr•d by 130 01 th• Chaf5ti•1 Aet 2011.
lh• finoncial slatements do no¢ ac£ord th088 rewrd5,' or
¢he fln4n¢lal ststèm•nt# do I￿1 C¢*71￿Y w￿h the applIca￿e requlrements conceming lh• fomi and ¢ont•nt of
financial slaternentj #ot Out Ih IM Charltios IAceounl8 and Re￿rt8) Rogulations 2008 tsth•r than any
r•qulr•ment that the financial ststwngnts 9￿0 • tru• •tKI f8lr vl•w, ￿1¢h kn Mt a rnatt•r ¢￿$￿Jer9d as part tsf
an Snda
ndont examlnatth.
lh8￿n0
should be
ms and haw ccrfne other malkn In eonrt•ckn ￿1h •xafi*n•tlon lo attenWon
In Ihls r•port Sn O￿ar lo onablo a pnjper urMJersi•ndlng ol th• finandal stal8m8nts to be reached.
Andrew Robort Grah8rn Gre
For and on behalf olAffinla IHalste•Jl
Th• Mattings
Rosemary La
Ha18te8d
Essex
C09 1HZ

EARLS COLNE RECREATION GROUND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDrruRE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Total UnrMtrld•d R•strl¢t•d
funds
funds
2024
2024
Total
lund•
2025
fvnd•
2025
2025
2024
Incom• Irom:
Donatiofis and bgaci
cha￿tabl* adv￿.&9
Other tradlrvJ acfvllSes
Inve8tment•
24,911
242.646
4.279
24.911
242.646
4,279
24.cim
209,728
61,680
85,684
209.728
4.005
1.531
1.$31
Totsl In¢¢xn•
273.658
273.658
239,268
61,680
300,948
EJrp•ndltur• on:
Chantat48 8thb•8
294.442
32.803
327,24S
233,4S8
24,197
257.653
Tot•1 •xp•ndltur•
294.442
32,803
327.245
233,4
24,197
257,653
N•1 Incom•ll•xp•ndltur•l #b
Mov•n￿nI In lund•
120.7941
{32,803)
IS3.$8n
S,812
37.483
43.295
R•¢on¢lll•llon of fvnd•'.
Fund balances At 1 April 2024
$2S.857
211.481
737.138
519.845
173.998
693,843
Fund ts•l•nc￿ at 31 M•rch
2025
$04.873
178,678
883,SS1
525.657
211.481
737,138
The s18tgrn¢nl offfinanrial odNttiè8 I￿•$ am ￿1n5 ar￿108••3 recoythd in the year. fvjl IncorT* aTrJ gxpendityre
dodve Irrmn omtinuirfj a¢ts'vrfw.

EARLS COLNE RECREATION GROUND
STATEMENT OF FINANCIAL POSITION
AS Af 31 MARCH 2025
Not••
Flx•d as8•ts
Tangible a55el¥
Investment8
12
13
801,768
18.C*)O
637,624
18,000
619.766
655,624
Curr•nt a•a•ts
14
15
4.455
4.23S
109,190
Debtors
Cash at bonk oTrd in hand
2.667
89.g¥)2
95,398
117.880
Cr•dltm: *mount• falllnq wlthln
on• yw
17
{2S,342)
128,3381
N•t curr•nt a•••ts
70,056
89.542
Tot•1 aM•t• h•• eurr•nt Ilabllltl••
689.822
745,166
r•dltty•: *mount• l•llltw kn •ft•r
mor• than ¢xw y•4r
18.2711
18.0281
N•t ••••l•
683.S51
737,138
Th• funds of th• charlty
R•slnctod Income funds
Unrosln'dod lund¥
19
178,678
51M,873
211.481
525.657
fj83.551
737,138
Th• flnandal 8ts1eThnts apwoved by the trustsw on 09.Qctober.2025
MfDECoor
Tru•t••

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng polkl••
Chirlty Ib)lOm)￿l0
Earts Cdno ReL¥ealion Grou[￿ is a puits tyitity.
1.1 A¢¢outr￿n0 conv•n￿On
The fin8nrial ststements hav¢ t¢gn wyred in accordance wilh tho charftys govomlng douJm6nl, the
Charfties Act 2011, FRS 102 Tr Financial R8F4)rtiro StaThIa￿ in Ihe UK and Ropubllc ol Ir&Land'
8Th1 the Charities SORP 'Accounling 8ThJ Rewling by Charibes.. Slaternent of R8commondod Prac￿e6
aP￿1¢abl6 lo chantiès prepaiirvJ thwr acc4yJnts in 84xNdan¢e Ihg Financ4al R8POrting Standard
aP￿icabl$ in th• UK aThJ R•wbk of Irdand IFRS 102r. Th Ltharity is a Put4K Ben•fft Entty 80 dofin¢d by
FRS 102.
Th• ch•rfty hos tsk•n advantty• crf th• in thg SORP for thariti￿ not to prgpgre a 81otwnont tsl
cash flc*•ts.
The Itstamènts hav• dopart•d th• Charfth [kc￿nts WKI Rewrt81 Re9ul8Oons 2W8 only to
thg ¢xl8nt rgquired lo provld• a trutr and I￿{ ￿•￿. Th5$ deparnire has Involved fonowng the Stalernenl of
RKornmgnded Praclko lor ch*Artitis apptylr*J FRS 102 rather than the version of the Statement of
Recommendod Praclke th Lq r•leTh•d to In ts R•3uWirw l)ut*thhth ha• sh)e• b••n vhthdrnwn.
Th• financial stalem8nts ar8 prep8r•J in 8terfiThJ. whKh 15 the ￿n(￿tin￿ of charfty. Monetsry
Thg finanual stsi•mènts h8v• bo•n prnpamd under the hIs1￿C81 cosl umvenbon, ImTrJrfied to Indudo the
revoluation ol Iroèhold prop•rtl•s ènd to Indud• knv•sthw)t propeths and ￿rtaIn fln8TrrAal Instruments al falr
vakwl. The prfndpol accoun￿￿j Ok4•8 adopt•d ar• 8•t bel￿.
12 Golng ¢on¢•rn
At tha tim• of appro¥ing lh8 finanual slat•m&nts. th• trust80s have a rgasMalA? OXFeCtation that Ihe chartty
h#8 adoqu8t8 rosour¢•s lo eoniinu• In ¢)paratlonal •xlstsnc* th• foreseeatAe future. Thus the Irustee5
1.3 Charftsbl• funds
Unr•sln'eted funds are available 8¢ th? of the Iru8to¥1 in fLMlh8rnnc• of I￿[r charftsb
R•slrtcied lunds we subpd to spKific ￿li1￿)n$ by grnnlorn a8 to th•y may be wbthln
the objects ol the ¢haMty. The purpoBe8 and u8es ol Ihe r8stri￿ fijnds ar• #•t in th• notes to th•
fin•n¢io1 $tat•m•nts.
IA In¢orn•
Incorne is rew3ni8ed the clwrity ￿ Wlty ¢ntiW to it 8ft•r any p0rf0mmn￿ con¢kn have boen rnet.
aM￿nts can t* ff*asured rellabty. aThJ it ￿ woboble that wryll bts r•e•iv•d.
Cash donalion$ are r8CO3ntsed on receipt other donath are wnlsed once the tharity has notified
of Ihe donabon, unless Ferformance coTrJil*Jns requirt defeN81 of the amount. Ir￿rne tax r￿Verable in
rdation io donati(￿$ receNed under Gfft￿d orde*J5 01 c4)verbart is rethgnised at the Ume ol the donatS0n.
LegacK8s arg reC￿n1￿j on T￿￿pt or 0th8rwMe rf Ihe c*arity has noofied of 8Tr Impendlng dlslributbn,
the amounl is kThxn, and [￿&Pl is exped•J. 11 the arnount is not knf7wn. Ihe legacy ￿ treated as a
conts'ngent a￿t.
Grants obtsined where thg Pay￿￿1 is made to secure Ihe of pwtit)Jlw serykes are Incljded wlthln
charitsble actiwts"es.

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Coun￿ry pollcl•*
(cont1n￿d}
Incorr* for annual mgnd)gr¥hips i¥ re¢L¥niwl for ts F￿j it 15 received.
1.5 Expendllur•
Expendituro Is r•cLyJnis•d crt• thern is a logal or coffalwctthie obllgath)n to transfer econornK benefft lo a
third party, it Is probat4e that a transtsr ol ¢conom￿ boneffts wlll be wulred In setuement. and the amount ol
thg obligation Can be Tha5ured rdiably. Exwdituro is acctyjnlod ￿ on an accnjals basls and has been
dassthed undar h&adIr￿ that 8gJr8gate all costs related to Ihe category. Wher• eosts eannot ￿ dlrocuy
8¢trlbuted to particular h¢adin98 Ihey have been alIc￿ated to actiwtses on a basis CDn51st8nt with the usè of
r88wrc8&
Costs of eharftsble acJvttles comfv all eosls Inwrred In the purnurt of the charltaNe oblects of the charfty.
Th￿ costs, wh•r8 not Wh￿lY altrtbutthè. are apportloned between the calegwes of Charita1￿8 fjxpenditure
In oddition to the diTt¢t cosls. The of cat•￿ •xp8ndrtur• th8rnfor• indudo 8UPPOrt eosts
and an apportionment ofoverhowja.
Govemanc4 t))8ts comth 811 c08ts altr11￿t8b1O * omurty ts pullk ac(Xx￿l8bilty of Ihe charfty and I
I￿41 compliancè with rawlatim and gwod wath"c•. Th•s• costs indud8 CA)sts related to stabjtory audlt and
18g81188s logelhervrilh Bn app￿￿ment of ovorh•ad and supwl costs.
1.0 Tanglbh flx•d •*••ts
T8ngible fixed 8s$ets are knthly ot arKI subsequènty mèwjrod at eolt or vduation. n•t of
depreclafjcffj and any lryaln￿nI lossu.
D•pre¢la￿On 1$ r¢¢ognis•d $0 a$ to wrlt• c41 th• fA)St or Y&lAtJon ol awls ths thdr ￿￿￿jaI valwB 0￿r Ihelr
U8•fv1 lfv•• on the fo￿￿rg bary••.'
Freehold property
Improv•ments io propwty
Fix1u￿ and fittings
Fib)888 suit• MUGAptch
20% r8duc4ng balar*•
20% cffi r•duc*J balwKe and 8traW lkne betsvoen 10 to 15
Footbal
Car park ext￿
L8nd ond bU￿dIng$ arn not d•sxwlat•d du• to lh• Ngh of rnalntenance undert*en on the eath
year.
Tho gwn or *iswyJ on th• dkipos&l of ￿ ass•t is dolem*)•d a8 Ihe dlff•ren¢e between the sale proceeds
and the carrylng y￿Ue of Ihe a550I and ia rucoyni*d in Stsleft￿nt of financA81 aclfvllJes.
Th8 LED IwJhts or• d8w8¢iatsd ov•r th• $I￿rtor011hfr expethl uselul life ofthe aBSet or ihe ofthe hlre
purchase leas•.
Inveslments held as flxe¢J assets we staled al the market value.
1.7 Impalmwnt of Tr•d •M•ts
At 98¢h reporting end date, the Charity review5 the ca￿￿ng arrffyJnt5 of it5 taTvJibltr fixed assob to deterrnine
vthether Ihere is any i￿￿￿tiOn Ihat those assets have suffergd an irnpaiwrnent loss. W any such indication
exlsts. th8 recoverabl• off#yJnt of lh8 asset15 e51kn￿ in OTderto dgleTmI￿ ts extent rflhe irnwrrr*nt kn58
Irf anyl.

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢￿untIng pollcl•s
IContlnu•dl
1.8 Stoc*•
51(Kk5 4fE 5toled al otcost and esllmat8d Sdllng price kns LY)Sts lo COm￿e(e and sell. after Ina￿.￿9
due allow8￿￿ for obsolete and sl(x rrK)viThJ items. Cost CO￿VriSeS dired materials aTrJ, wherè applicabl8.
direct labour costs and those ovetheads that have been incurred in bringing the stocks to their present
locali¢)n and condIt￿n. Item6 held for dislribul*M al no or nornind Considwation arg nwsurgd ￿ bwgr ol
T•￿8¢&n￿rtt tosl and cost.
Net reall8￿6 vakw is th8 oBtimaled ¥¢lliThJ prKo Igm 01 tslmat•J of ¢*mp￿￿on and &ist8 to be
Incurred In marknJng. selllThJ and dL8trftth.
1.9 C￿h ¢4•h •qul¥•l•nt•
Cash and eash equfvalents indudts cash In haTrJ. de[￿ held al caN banks, other $hort-tsrn Ilquld
Inve51m8nts wlh original maluritiès ol threo months ￿ bss. aTrJ bank ￿erdraft$. 88nk overdraft8 are shry*n
vAthin t#yrty*k¥Ja In liabilloss.
1.10 Fln•ncl•l In¥trum•nt•
Th8 d)arity has to apply ￿ ryovlsKJns ol Secllon 11 '8ayc Finantial Instruments, and Sethon 12
'Olhèr Flnartd81 In$lrumonts Issuos. of FRS 102 to all of fts finandal lnslrum￿ts.
Flnancbal In•truTh￿nI0 ore reE4wlvgd In lh• th•rW• b•lgnc• lh￿1 Wh￿ chartty bacomeB Pafty to tho
contractual prov18kn8 olthe kn8lnwrnnL
Flnancbal oss•ts and ILabllNl•s af• offset. Tthth the nel amounts pr¢¥ent¢d in Ihg fin￿d#1 statemBn18. whèn
thor•18 a lag811y 8nlorc•8bl• right to off th• rec1¥￿9•d amounts and thern1$ 8Th inlents'on to 8¢tlg gn p net
ba￿• or to rna11￿ th• al￿1 and MtU• tM ￿MU￿￿n•0u￿.
8*•k IIn•ncl•l￿l•th
Bast financkl assets. whkh Include deblorg 8ThJ ￿$h and bank balancès, arè lrtlualty M￿sU¢•d at
transaction prie4 indudlrYJ lrn)sactK)n costs and afe subseouenlty urried at 9rn0rtI¥8d cost Using the 8ff8thv8
Interest Mett￿1 the arrangement conslitutes a finanuNJ tran￿tiOn, ￿ere the transactlon L8
measurell at the prgsenl value of the ftrturg rowpts dlscwniod ai a rnark•t rnt• ol Interest. FSnancial ossets
dassffjed as rec4lvable wthln cTh ypar are
8•sk fin•ndil Il•bllltl•s
B88k finan¢lal li8billtie8. induthThJ ¢x¢ditors and bank k7ans 8Y• Inthlly r8wnls8d at transadon wlc* unless
the aryaryJement ¢onslltutes a financing tran¥actioTh. whwe the debt in51rum8nt 15 moasured at tho prasent
value of Ihe future payi1￿$ dL8cfj￿ al a markgl rate of FIMnd&l I&￿1￿1•8 c48S9ffi8d as payab
wthln one yoaf ar• rv)t anw)rtisod.
Debt Instruments arg sul)sewty ￿rrIed at amExti#ed (x*t. ￿n9 thè •ff•clfvo kntsrest rate nth.
Trade crndltors ar• 0￿13al￿an$ io pay wJ3 or 8eNces ljwt hav• been acquir•d In th• ordinary Murse of
OP8ralJons frorn suppliers. AJnwnts payable a￿ dassffjed as ￿rrent liab4itps if payment 15 due wthin on•
year or 1995. Ir rK¢l. they are pr8senl8d as n(*￿￿J￿Ont liabilrtses. Trade creditors are Te¢ognisgd initsally at
transacb)n wi¢¢ and ￿bseqU?￿￿ rrts85wed at *rTK¥tised cost U￿n9 Ihe frffethe Intorest method.
Fln8nci81 Ila¢411tles ￿ ¢wecwn189d Iho chawws C￿1r￿￿tual obtr￿￿￿5 •wfF) w arv or
cancelled.
1.11 Taxatlon
The charity is exempt frorn tax cfi ils c*awilabie acbth.

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounllng pollcl••
ICafitlnu•dl
1.12 Employ•• b•n•fft•
The cosl of any unv5ed ￿￿laY ewthrnent b rtVJgnised in p8rk)d In the servicas ar8
Tewminatlut ￿neffl$ ar• rèeognls•d Immothately os an expense thfien Ihe (*arlty 1$ demon8trabty cJJmmltted
to terninalg Ihe 8mpbyment of an empknyee or to provklè tennination b8n&fits.
1.13 L•a•••
Lga585 are dassthed as Ilnanea lèasès ￿an•v￿ Iho tom)s of the lease transfer substanbaty 811 th¢ and
rewards ol ovm¢rship to thg1¢s¥g8s. AJI olhw dassffiad as operaUThJ leases.
Ass•t$ hèld under finarKe k•as8s are recognSsed as aseels at the kmw of the a&89ts lalr V8h￿ at Iha dato ol
inc8plion and tha prosént valu• of th8 minimum lease payments. The related li8bilty 18 indud8d In th8
slaternent of finandal positi￿ as a financ• 1•8s• Obl￿atIOn. Lease payments ere treated as con8i$ling of
ewtBI and interest 8￿8nts. The int8resl is chaffJ8d to nal incomell&xp8ndlturel for the year so a& Io
produce a con8tsnl intorgst on I￿ rwMiniwwJ ol li￿lty.
1.14 Irr•¢ov•r•bl• v•t
Irrgwverable VAT Is tharg•d Agalnst Its eatwjl ol •¥￿n￿j for WA￿h*1 was Incurred.
1.15 D•blor• •nd ¢r•dltorn wtthln on• y••r
Debtots and er•d¢tors ￿1h no statèd Int•r•st rat• and arn rnc•fvalJh or payoblg vAthln cw ￿r 8r• r•eord8d
01 tr•ns#¢l#)n p¥h>. Any loss •thlr•3 knp#irn)•nt r•wnlMd In expendhwo.
1.18 Flx•d a•MI In¥•sthi•nts
Fix8d 8$8•1 Investments are Initially rec4)gnised al [￿L After Inlual rewilhjn, shtyjld thè falr valuè of thè
invèstmènts ehang•. th• ba￿n¢t ￿11 b• adlustsd ¢0 represent the lair valu¢ ol the Inve¥trnent ￿er• thè valuè
can bè m•asuf•d rnlLqbty.
The trustees inveslmenl polty Is a conservofjvg appro8¢h, whith is int•nd•d to the value ol th8
lunds Sn real terns for the benefft ol the ￿ffen1 and fulurg stskohoklers ol thè ehanty whil8t 9èn•r8tlng
lrtom8 to ¢￿t￿bUt• to Ih annual eXp￿d1￿Jrfj.
Crlllul •¢countlng vtbmat•# and Judg•m•nts
In the op￿1¢41K>n of Ihe Olo•s, th• bwt••s aro ￿q￿r￿j io make judgements. esllrnate$
and assurnptbjns abryjt the ￿rrying am￿nE of assets and Ik4bililitis thal are not ￿adIlY appo￿nt from other
sources. The eslimates and ass¢xi8ted assumpt•Jns are based on historical experfence and other factors Ihal
ar• con8hlér•d to bè rnlovant. Aciual rnsums may dmler from these estimats&.
The e$brnats8 and undetyng a55umplions afè revi&**d on an onwng basis. Revisl¢)ns lo accountlng
esdmates are recognised in the pericrfj in whth lh8 88tirnat• is ￿s•d where tho revlsion affects onty that
period. or In the period of the revision luturg pgricth whgr8 the w5ion aff8Lts L¥)th current and fvtufe
ric¥Js.
10-

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR ThIE YEAR ENDED 31 AIARCH 2025
Incom• frnm donallons and Wl•4
Unff••trld•d R••lJlct•d
fvnd•
fvrtd•
2025
2025
Totsl Unr•jtrfc￿ R••trlct
fund•
lund•
Total
2025
2024
2024
2024
Donation8 aThJ gfft8
Grants
M•mb•rshlp l••$
Other
1.187
14.789
46,891
15.956
46,891
20,S10
2,327
20.787
3.221
20,787
3,221
20.510
2,327
24.911
24.911
24,004
61.680
85,684
Gr*nts
Bralnlree Dlslrid Councll
Enov$rt Communtty Trtol
6,891
40,000
6,891
40,000
46,891
46,891
M•mb•r*hlp f
Summary ol annual mernt•rthlp pahj at 31 Ilarth 2025.
31103r2025
125
3110312024
91
141
136
19
Fpmity
SlrvJle
Junk)r
OAP Famlty
OAP Slrrfjle
156
815
483

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR ThIE YEAR ENDED 31 AIARCH 2025
In¢om• from 6hwlt•bl• ￿11¥1￿
Unr••trl¢t•d Unr••trlct•d
fvI￿¥
fvnd•
2025
2024
Hlr• Chwg••
Faeilth"•$ Hir
87.132
78,873
S•1•*
Equiprnent Hire
8ar and Cat￿.n9
438
106.421
396
103.316
Chlldf•n'• Actfvitl••
Partes
1,570
Mh¢•llan•¢x
Bar and Catsrfng
Other Inwm•
46,978
107
26,108
127
242.646
209,728
Inc•m• from oth•r tr•dlny •ctfvlll••
Unrn•trlct•d Unr••trl¢t•d
fvnd8
fvnd•
2025
2024
FundralsMvJ •v•nts
4,279
4,005
In¢om• from In￿•¢m•nts
Unrn*trlct•d Unr••trkt•d
funds
nds
2025
2024
Naoonal saMThJs inmme tK)nds
Barday5 d8POSit intere¥t
672
1.150
$43
1,531
12-

(rj ofj LD V V OJ ¢D (
J r r￿-
oo)
wj ¢4 ol r-- O (
V) r
rr**
¥>
Iili'lliiil,Ii

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support ¢o•t• •Mout•d tr* •th111o•
Total
2024
2025
18.266
10,237
2025
2024
Gov•rn*n¢• ¢o•ts ¢ornprlM:
Ind•pen¢Jont e￿In8
Accountancy
L•yl and yof•s8knal
15,150
616
9.025
1.212
18,266
10,237
Tru•t•••
Nonè ol th• tnjstèos lor any POrnOM wllh I1￿} r•ceAve•J any rnmunwatsi or ben•fits frorn the
grity dudng thg ￿4￿.
10 Employ••*
Th• av•rage mrthly nuth of empkny••s during lh• w*: 14
2025
Numb•r
2024
Numb•r
Céntr•
14
15
Employm•nt ¢o•ts
2023
2024
Wages and salari
133,587
97.e63
2025
126,800
2024
93,765
3,017
279
Wage5 aryj sal8ri•s
Scoal securrty costs
737
Total
133,567
97,061
15-

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employ•••
{Con￿Mu•d1
R•mun•rntlon ol k•y fflana9•m•nt p•r•onn•l
The rernunerallon of key was
2025
2024
Aggrggat• uymp8n￿tk
20,672
15.600
11 T*Mllort
The charty 18 exew from laxakn xlfv109¥ its *ppli•d for purpotss.
16-

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Tanglbl• fix•d a•uts
Icontlnuodl
Th• not canwrrfJ vahje of tangibkn fixod 88sets indud8s the folknwng in respxt ol aB$8ts heKI urthr finance
or hirè purtha8e C¢)ntra￿. Tha daprnuabon charg6 in r•spact ol Such 8888ts 9Th)Unt￿ to £1,TT5
12024- £9861 for thg ygar.
2025
2024
Flb)•ss suite and MUGA pitch
7.098
8,873
No d•preuation has been tharyed against Ihe freehold propgrty. fc#)tball w Car pork oxtènshjn as th• trus
b8llev8 thè rèsldual valuè olth• assèts to b• in •xtss$ of cosi.
13 Flx•d ￿¥•¢ Inv••tm•nl•
Natlon*l
•avlng•
bond•
Co•t gr valu•tlon
A¢ l Apn'l 2024 & 31 2025
18.c*)o
C•rrylng arnount
Al 31 March 2025
18.000
At 31 M4rch 2024
18,000
2025
2024
Stock
2,829
4,455
15 D•btgr•
2025
2024
Amounts falllng du• wlthln on• y••r.
Other d•btors
1.217
1.450
2,822
1,413
2.667
4,235
18-

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR ThIE YEAR ENDED 31 MARCH 2025
16 Flnan¢• I•1￿ obllgatlon•
Futur• mlnimum lèas• payn￿$ du• undar financ• ￿aSe$..
2025
2024
Wlthin one ￿ar
Wlthin fv40 and yoar
3.063
7,657
3,063
10,720
10,720
12,6921
13,783
14,4271
Less.. fuluro ffinBnc¢ dwr
8,028
9.358
17 Cr•dltor•: amount• tslllng du• f*lthln on• y•ar
2025
2024
Not••
obliga￿'0n$ undor fin4ncg1gaB8ty
0th8r taxation and sodal security
Trade ¢redrtor8
Oth•r er8drtors
Accruals 8nd dofernd IrKoff¥*
1.757
4.549
16,957
579
1,328
5,058
9.208
10,588
2,176
25.342
28.338
18 Crndltorn.. Amounts Ialllng du• •ft•f morn th•n on• y•
2025
2024
Not••
Obltqolh)n8 undgr fmarw
6,271
8.028
19 R￿trt￿￿ fvn41•
The restrthd funds of the charity comprise Ihe unexFended bala￿85 of don•tioM and grants hek1 on INgt
subject to speafic Conditic￿ by donc￿ as lo how Ihey may be u59J.
Al 1 Aprfl
In¢omln9
2024 r•sourc
R•sourc•s At 31 March
•xp•nd•d
2025
211,481
132.803
178.678
19-

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Rutrlciod fund*
IContlnu•d)
Pr•vlous y•ar.
At 1 Awll
Incornlng
R•sour￿• At 31 M•r¢h
2023 •xp•nd•d
2024
173.998
61.880
124.1971
211,481
The Re6trict8d Funds wo made up of £173.989 th r& a as8Ot lund and £4,689 whkh li an olh
restrlctsd fund.
The fixed a$s•t furtd has b••n r•e•iv•d from Mstric￿l grants ¢Jonation$ fw caphal iterns. These relate to
¥pKifK 3&48ts which sit on the balanee sheel as thg MUGA W. tramF4)IIAa stw•, changing rc4)ms,
LED lighting ond an undor constnJd*)n.
Th• r•sthetsd fund has b8•n r•c•N•d Earf$ Colna TeMl• Club and ts lor 18nnts faL*ido$ and
repalrs to tho t•nnls as w￿n IW w• Mqulr•d.
20 u￿￿tr￿l•d
At 1 Apyll
2024
In¢offllng
R•sOurC￿ At 31 Mir¢h
rwouru• •xp•nd•d
2025
G•neral funds
525.657
273.658
1294,4421
504,873
Pr•vlou• y•*r:
At1Apr
In¢omlnq R••ourc•• Al 31 March
X123 mouf¢•• •xp•nd•d
2024
G￿ere1 lund
519,845
239,268
1233,4561
525,657
The unre$tridgd lund8 ol the tharity Convi￿ of th¢ unexpended balanceB of don8tion5 8nd grants whlch w•
not sublect lo spedfic c4)nd4¢ws by donors and gr8nior$ 85 io Ihey may used. The$0 indudè
designated fvnds whkh ha￿ b•an set 8sld• ofunr•stridod luThls by tW8tee$ for speofic purpo898.
The unreslrict•d lund5 Are rewesent•d by nèt trJn•nt 8ss•ts of£57.48S and fixed assets of £453.659 les6 HP
liability of £6.271 and the rg8erves repr888nl approximatety 2 y8ar5 expendituro suty'ect to S￿lfinandng.
21 An•tysl• of n•t au•ts b•tw••n lund•
Totsl
funds
2025
lund•
2025
2025
At 31 Mar¢h 2025:
Tangible assets
Investrnents
Current ass8ts1ll￿￿'lth$1
Long temi liabilit
435.659
18,0
57.485
162711
166.107
601,766
18,000
70,056
16,2711
12,S71
504.873
178.678
683.551

EARLS COLNE RECREATION GROUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Anaty•l* of n•t aM•ts l)•tw••n fund•
Icontlnuodl
Unr•thctsd R••trl¢tod
nd*
lund8
2024
2024
Total
2024
Al 31114r¢h 2024:
Tangible as5tts
Investments
Current assets1lliablltt1￿l
Long terrn liatililies
443.479
18.C
72.2C6
18.0281
194.145
637.624
18.000
89.S42
18,0281
17,336
525.657
211.481
737,138
22 R•lat•d party tr•nu¢tlon*
Th•r• wgrg M dlsdo88bl8 ￿tod paty Ir8rffjackn ¢*Jring th• ￿&1{2024. n(Th}.
21