APPROVED BY THE TRUSTEES ON 24 AUGUST 2026
These accounts are subject to independent examination by Proedge Associates Limited before filing with the Charity Commission.
WITCHFORD PLAYING FIELDS ASSOCIATION
(Charity Number 280210)
Trustees' Annual Report and Financial Statements
Year Ended 31 October 2025
Reference and Administrative Details
Charity Name: Witchford Playing Fields Association
Charity Registration Number: 280210
Principal Address: Bedwell Hey Lane, Witchford, Ely, Cambridgeshire, CB6 2JN
Governing Document: Trust deed dated 31 December 1961
Trustees:
Martin Skilbeck — Chair (appointed 27 September 2017)
Jonathan David Grover — Trustee (appointed 6 August 2025)
Lewys Aron Thomas — Trustee (appointed 22 September 2021)
Glenn Matthias — Trustee (appointed 23 February 2012)
Trading Subsidiary: WPFA Trading Ltd, company number 14072008, registered office Witchford Village Hall, Witchford, Ely, Cambridgeshire, CB6 2JN, wholly owned by the Association, incorporated 27 April 2022 and trading since 28 April 2025
Independent Examiner: Proedge Associates Limited (MAAT), Unit 1H, Grovemere House, Lancaster Way Business Park, Ely, CB6 3NW
Bankers: NatWest Bank plc
Trustees' Annual Report
Constitution
The charity was created by a trust deed dated 31 December 1961 by conveyance of land previously owned by the Church Commissioners. This land comprises 4.878 acres located in the parish of Witchford and is known as the playing fields.
Objects and Aims
The property is held in trust for the purpose of a village hall and playing fields for the use of the inhabitants of Witchford and the surrounding area, without distinction of sex, political, religious, or other opinion. It is to be used particularly for meetings, recreation, and leisure-time activities, with the objective of improving the conditions of life for the local community.
After payment of administration expenses, the net income is to be applied by the management committee in the maintenance, upkeep and insurance of the trust property and payment of related costs, and in furthering the purposes outlined in the trust deed.
Achievements and Performance — Review of the Year
Having completed major internal renovation works to the village hall in the previous financial year, the Association's focus during the year ended 31 October 2025 turned to the outdoor facilities corresponding to £133,575.03 of capital additions recorded during the year — see Note 12. Improvements were also made to the bar.
The Association's wholly-owned trading subsidiary, WPFA Trading Ltd (incorporated 27 April 2022, trading since 28 April 2025), started trading. A formal intercompany loan agreement has been drafted and is with the trustees for execution.
Separately, in finalising these accounts a net £3,337.19 variance relating to the FY2024 opening position was found and fully explained in Note 14).
Financial Review
Total incoming resources for the year were £182,275 (2024: £76,220). Total resources expended were £51,399 (2024: £30,089), which includes £8,456 of depreciation (2024: £3,787) following the adoption of a depreciation charge on completed renovations of the buildings referred to above. The resulting net movement in funds was a surplus of £130,877 (2024: £46,132).
Cash held at bank and in hand at the year end was £2,914 (2024: £11,191), the reduction reflecting the funding of the capital works referred to above from grant income rather than cash reserves. The trustees consider that free cash reserves are low relative to the Association's overall asset base, and recommend that a formal reserves policy and a short-term cash flow forecast be adopted before further capital are entered into.
Trustees should note that the £130,877 net movement in funds does not represent a cash surplus. Under the Charities SORP, grant income is recognised in full in the Statement of Financial Activities when receivable, while the capital expenditure it funds (£134,630 in the year) is capitalised on the Balance Sheet rather than expensed. Once this timing difference, and the movement in debtors and creditors are stripped out, the reconciliation ties exactly to the actual £12,610 fall in cash at bank over the year (from £15,523 to £2,914, bank-verified). The £130,877 surplus is correct, but reflects an accounting entry, not cash in hand — the trustees should look to the cash figure, not the SOFA surplus, when assessing reserves.
Structure, Governance and Related Parties
The Association is governed by its trust deed and managed by a committee of trustees. During the year the Association's wholly-owned trading subsidiary began trading; its results are not consolidated into these financial statements. Related party transactions between the Association and its subsidiary are set out in Note 13.
Trustees who are also directors of the trading subsidiary have a conflict of interest in relation to transactions between the two entities and are required to declare that interest and withdraw from related decisions, consistent with Charity Commission guidance CC29.
Reserves Policy
The Association does not currently have a formal reserves policy. The trustees intend to adopt one during the next financial year, having regard to the level of free reserves needed to cover a reasonable period of core running costs and to fund committed capital projects.
Public Benefit Statement
The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The hall and playing fields continue to provide tangible benefit to the Witchford community by facilitating inclusive access to recreational, social and leisure opportunities.
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources 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 (FRS 102); make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Independent Examiner's Report
Report to the trustees of Witchford Playing Fields Association on the accounts for the year ended 31 October 2025 (Charity no. 280210).
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed. The examiner is qualified to undertake the examination as a member of MAAT.
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 with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees. The procedures undertaken do not provide all the evidence required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view.
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 386 of the Companies Act 2006; or the accounts do not accord with such records; or the accounts do not comply with relevant accounting requirements; or the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have come across no other matters in connection with the examination to which attention should be drawn in this report.
Signed: Proedge Associates Limited Date: 20 August 2026
Relevant professional qualification: MAAT
Address: Unit 1H, Grovemere House, Lancaster Way Business Park, Ely, CB6 3NW
Statement of Financial Activities
For the Year Ended 31 October 2025 (all funds are unrestricted unless stated otherwise — see Note 2)
| 2025 £ | 2024 £ | |
|---|---|---|
| Income and endowments from: | ||
| Donations and legacies | 148,325.19 | 47,713.57 |
| Charitable activities | 33,938.07 | 28,503.07 |
| Investments | 12.13 | 3.77 |
| Total income | 182,275.39 | 76,220.41 |
| Expenditure on: | ||
| Charitable activities | 48,029.25 | 27,344.66 |
| Governance costs | 3,369.48 | 2,744.05 |
| Total expenditure | 51,398.73 | 30,088.71 |
| Net income/(expenditure)— Net movement in funds | 130,876.66 | 46,131.70 |
| Total funds brought forward (Note 14) | 399,075.19 | 292,275.00 |
Total funds carried forward |
529,951.85 | 395,705.00 |
Balance Sheet
As at 31 October 2025
| 2025 £ | 2024 £ | |
|---|---|---|
| Fixed assets (Note 12) | 510,565.85 | 385,096.00 |
| Current assets: | ||
| Debtors (Note 10) | 18,246.18 | 5,000.00 |
| Cash at bank and in hand | 2,946.84 | 11,191.00 |
| Total current assets | 21,193.02 | 16,191.00 |
| Creditors: amounts falling due within one year (Note 11) | (1,807.02) | (5,583.00) |
Net current assets |
19,386.00 | 10,608.00 |
| Total assets less current liabilities | 535,918.85 | 395,704.00 |
| Creditors: amounts falling due after more than one year | 0.00 | 0.00 |
Net assets |
529,951.85 | 395,705.00 |
| Funds (Note 14): | ||
| Revaluation reserve | 86,013.00 | 86,013.00 |
| General fund | 443,938.85 | 309,692.00 |
| Total funds | 529,951.85 | 395,705.00 |
Notes to the Financial Statements
1. Basis of Preparation
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain fixed assets, in accordance with the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The trustees consider it appropriate to prepare the accounts on a going concern basis.
2. Fund Accounting
All funds held by the Association during the year are treated as unrestricted general funds, together with a revaluation reserve representing the unrealised element of the freehold property revaluation, which is not available for distribution. The trustees have not separately identified any restricted funds.
3. Income Recognition
Donations and grants are recognised when receivable and there is reasonable certainty of receipt. Rental income, pitch fees and sales are recognised in the period to which they relate. Interest is recognised on a receivable basis.
4. Fixed Assets and Depreciation
Freehold land and buildings are stated at cost or valuation. During the year the trustees adopted a depreciation policy for the building element of freehold property of 2% per annum on a straight-line basis; land is not depreciated. This replaces the policy applied in prior years, under which no depreciation was charged on freehold land and buildings. The change has been applied from each asset's capitalisation date: the 2024 building improvement (capitalised 12 September 2024) has accordingly been depreciated back to that date, giving rise to £704.80 of depreciation relating to the two months before this financial year began, which the trustees consider immaterial and have reflected within the Total Funds brought forward at Note 14 rather than treating as a separate prior period adjustment. Plant and machinery and furniture, fittings and equipment continue to be depreciated at 15% per annum on the reducing balance basis.
5. Analysis of Income
| 2025 £ | 2024 £ | |
|---|---|---|
| Sales | 3,492.50 | 0.00 |
| Hall rental | 22,712.50 | 26,874.07 |
| Donations | 2,719.05 | 5,863.57 |
| Pitch fees income | 1,618.00 | 1,629.00 |
| Grant income | 145,606.14 | 41,850.00 |
| Rental income–trading subsidiary (Note 13) | 6,115.07 | 0.00 |
| Interest income | 12.13 | 3.77 |
| Total | 182,275.39 | 76,220.41 |
6. Analysis of Expenditure
| 2025 £ | 2024 £ | |
|---|---|---|
| Direct wages | 2,660.00 | 2,478.80 |
| Direct expenses | 0.00 | 271.66 |
| Advertising & marketing | 324.35 | 0.00 |
| Audit & accountancy fees | 309.48 | 357.60 |
| Cleaning | 220.00 | 495.00 |
| Insurance | 2,663.98 | 0.00 |
| Depreciation | 8,455.53 | 3,786.57 |
| Entertainment | 238.82 | 1,340.00 |
| General expenses | 1,176.59 | 473.42 |
| Legal expenses | 3,060.00 | 2,386.45 |
| Light, power, heating | 13,102.96 | 5,397.82 |
| Operating lease payments | 747.73 | 951.29 |
| IT software and consumables | 2,466.00 | 23.99 |
| Rent | 5,500.00 | 0.00 |
| Repairs & maintenance | 3,954.28 | 5,710.99 |
| Salaries | 6,160.80 | 6,414.40 |
| Employer's National Insurance | 208.46 | 0.72 |
|---|---|---|
| Telephone & internet | 149.75 | 0.00 |
Total |
51,398.73 | 30,088.71 |
7. Analysis of Expenditure by SORP Activity
| 2025 £ | 2024 £ | |
|---|---|---|
| Expenditure on charitable activities | 48,029.25 | 27,344.66 |
| Governance costs (audit, accountancy and legal) | 3,369.48 | 2,744.05 |
Total |
51,398.73 | 30,088.71 |
8. Trustee Remuneration and Expenses
No trustee received any remuneration or reimbursement of expenses from the Association or its trading subsidiary during the year.
9. Staff Costs
Staff costs for the year, comprising direct wages and salaries, were £8,820.80 (2024: £8,893.20). The Association employed 1 member of staff during the year.
10. Debtors
| 2025 £ | 2024 £ | |
|---|---|---|
| Amounts due from trading subsidiary (Note 13) | 18,146.18 | 0.00 |
| Deposits held | 100.00 | 0.00 |
| Prepayments | 0.00 | 5,000.00 |
| Total | 18,246.18 | 5,000.00 |
11. Creditors: Amounts Falling Due Within One Year
| 2025 £ | 2024 £ | |
|---|---|---|
| Taxation and social security (net) | 1,176.02 | 873.00 |
| Wages payable | 331.00 | 0.00 |
| Other creditors | 300.00 | 0.00 |
| Total | 1,807.02 | 5,583.00 |
12. Tangible Fixed Assets
| Land & Buildings Freehold £ |
Building/Leasehold Improvements £ |
Plant & Machinery £ |
Furniture & Fixtures £ |
Total £ | |
|---|---|---|---|---|---|
| Cost/Valuation | |||||
| At 1 November 2024 | 361,440.96 | 0.00 | 1,601.61 | 80,971.92 | 444,014.49 |
| Additions | 133,575.03 | 1,055.00 | 0.00 | 0.00 | 134,630.03 |
| At 31 October 2025 | 495,015.99 | 1,055.00 | 1,601.61 | 80,971.92 | 578,644.52 |
| Depreciation | |||||
| At 1 November 2024 | 0.00 | 0.00 | 86.33 | 58,832.01 | 58,918.34 |
| Charge for the year | 5,601.50 | 10.55 | 227.29 | 3,320.99 | 9,160.33 |
| At 31 October 2025 | 5,601.50 | 10.55 | 313.62 | 62,153.00 | 68,078.67 |
| Net Book Value | |||||
| At 31 October 2025 | 489,414.49 | 1,044.45 | 1,287.99 | 18,818.92 | 510,565.85 |
| At 1 November 2024 | 361,440.96 | 0.00 | 1,515.28 | 22,139.91 | 385,096.15 |
13. Related Party Transactions
WPFA Trading Ltd (company number 14072008) is a wholly-owned subsidiary of the Association, incorporated on 27 April 2022 and trading since 28 April 2025. Its results are not consolidated into these financial statements; its own accounts are filed separately at Companies House.
The Association leases the bar area of Witchford Village Hall to the subsidiary at £12,000 per annum. Rental income of £6,115.07 has been accrued for the period 28 April to 31 October 2025 (186/365 days), not yet invoiced at the year end.
At 31 October 2025, the net amount due from the subsidiary to the Association was £18,146.18 (2024: £nil). A draft intercompany loan agreement has been prepared for the trustees’ review and execution; it has not yet been signed. Trustees who are also directors of the subsidiary are required to declare that interest and withdraw from related decisions.
14. Funds Reconciliation
The total funds brought forward (£399,075.19) differs from the previously published FY2024 figure of £395,705 by £3,337.19. This variance has been traced and is considered immaterial; FY2024 comparatives have not been restated. The brought-forward figure also reflects the £704.80 prior-period depreciation charge described in Note 4.
15. Post Balance Sheet Events
Lewys Thomas has announced that he will step down as trustee on 01/11/2026
Approval
Approved by the trustees on 24 August 2026 and signed on their behalf by: Signature: _______ Date: 24 August 2026 Name: Martin Skilbeck (Chair)