OpenCharities

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2024-03-31-accounts

TRUSTEE'SANNUALREPORT 3
INDEPENDENTAUDITORS'REPORTTOTHETRUSTEEOFTHEHIGGINSONPARKCHARITY 8
STATEMENTOFFINANCIALACTIVITESFORTHEYEAREND31MARCH2024 12
BALANCESHEETASAT31MARCH2024 13
NOTESTOTHEFINANCIALSTATEMENTS 14
RegistrationNumber 284420
RegisteredAddress TheGateway
Aylesbury
Bucks
HP198FF
NameofTrustee BuckinghamshireCouncil
AddressofTrustee TheGateway
Aylesbury
Bucks
HP198FF
Contact MarkPreston
AssistantDirectorofFinance
Address TheGateway
Aylesbury
Bucks
HP198FF
Solicitor DistrictSolicitor(BuckinghamshireCouncil)
Address TheGateway
Aylesbury
Bucks
HP198FF
Auditors SeymourTaylorLimited
Address FirstFloor,North
40OxfordRoad
HighWycombe
Buckinghamshire
HP112EE

STATEMENTOFFINANCIALA CTIVITES FORTHEYEAR END31MARC H2024
Total Total
Unrestricted Restricted Funds Funds
Note Funds Funds 2024 2023
£'000 £'000 £'000 £'000
Income
Incomefromcharitableactivities
Operationofexercisefacilitiesand
park 3 200 0 200 216
Incomefromothertradingactivities
Commercialtrading 4 145 0 145 92
Grantincome (39) 0 (39) 0
Otherincome 2 0 2 0
Totalincome 308 0 308 308
Expenditure
Costsofraisingfunds:
Commercialtrading 81 0 81 8
Expenditureoncharitableactivities:
Operationofexercisefacilitiesand
park 5 338 193 531 439
Totalexpenditure 419 193 612 447
Netoperatingincome/(loss) (111) (193) (304) (139)
Gains/(losses)onrevaluationof
fixedassets 8 0 (22) (22) (1)
Netmovementinfundsforthe
year (111) (215) (326) (140)
Reconciliationoffunds
TotalFundsbroughtforward 371 6,919 7,290 7,430
Totalfundscarriedforward 260 6,704 6,964 7,290
BALANCESHEETASAT31MARCH 2024
Charity Charity
Note 2024 2023
£'000 £'000
Fixedassets
Tangibleassets 8 6,601 6,816
Totalfixedassets 6,601 6,816
CurrentAssets
Debtors 9 147 247
CashatBankandinHand 233 250
Totalcurrentassets 380 497
Liabilities
Creditors:Amountsfalling duewithinone
year 10 (17) (23)
NetCurrentassets 363 474
Totalassetslesscurrent liabilities 6,964 7,290
Netassets 6,964 7,290
Thefundsofthecharity:
Restrictedincomefunds 13 6,704 6,919
Unrestrictedincomefunds 260 371
Totalcharityfunds 6,964 7,290

inancialAssetsareclassif iedintothree typesassummarisedbelow:
Category Balance SOFA
Sheet
AmortisedCost Amortised Movementsinamortisedcostare
Cost debited/creditedtothesurplusor
deficitonthefund.
FinancialValuethrough FairValue Movementsinfairvaluearedebited/
OtherComprehensive creditedtoOtherComprehensive
IncomeandExpenditure IncomeandExpenditure
FinancialValuethrough FairValue Allgainsandlossesarepostedtothe
Profit&Loss fund

Unrestricted Unrestricted Unrestricted Unrestricted
funds 2024 funds 2023
£1000 £'000
Incomefromotherrecreationorleisure-time
occupation 200 216
Totalincomefromcharitableactivities 200 216

Unrestricted Unrestricted
funds2024 funds2023
£'000 £'000
Incomefromotherproperty 95 37
Incomefromevents 50 55
Totalincomefromothertradingactivities 145 92

Other
recreation
Facilitiesfor orleisure-
physical time
exercise occupation 2024Total 2023Total
£'000 £10O0 £'000 £'000
CarParkCosts 18 18 18
Depreciation 193 193 194
Maintenancetogrounds 56 56 36
Repairs/Maintenance 123 123 57
Supportcosts(seenote7) 135 6 141 134
Total 328 203 531 439

6Summaryanalysisof expenditureand relatedincome
Other
forcharitabl eactivities
recreation
Facilities orleisure-
forphysical time 2024 2023
exercise occupation Total Total
£'000 £'000 £'000 £'000
Costs (328) (203) (531) (439)
Physicalexercise - - - -
Recreationorleisure-
time - 200 200 216
Netcostfundedfrom
otherincome (328) (3) (331) (223)

Other
Facilities recreation
for orleisure-
physical time Basisof
exercise occupation Total apportionment
Governance 2 2 Allocatedontime
Insurance 12 2 14 Allocatedonrisk
Accountancy,legalandother
professionalservices 12 12 Allocatedontime
Generaloffice 111
2
113 Allocatedontime
Utilities
Total 135 6 141

Investment Land&
Properties Buildings Equipment Total
Costorvaluation £'000 £'000 £'000 £'000
Asat1April2023 1,351 7,025 442 8,818
Additions -
Revaluations (22) - - (22)
Asat31March2024 1,329 7,025 442 8,796
Depreciationand
impairments
Asat1April2023 (1,560) (442) (2,002)
Chargefortheyear (193) (193)
Asat31March2024 (1,753) (442) (2,195)
Netbookvalue
Asat1April2023 1,351 5,465 6,816
Asat31March2024 1,329 5,272 6,601

2024 2023
£'000 £'000
Otherdebtors 131 247
Tradedebtor 14 0
VAT 2 0
147 247

2024 2023
£'000 £'000
Tradecreditor 6 0
Deferredincome 11 23
17 23

£'000
Balanceasat1April2023 23
Amountreleasedtoincomeearnedfromcommercialtrading (23)
Amountdeferredinyear 11
Balanceasat31March2024 11

nrestrictedfundsareexpendableatt
bjectsofthecharity
hediscretionofthe trusteeinfurther anceofthe
Restricted Unrestricted Total
£'000 £'000 £'000
Balanceat1stApril2023 6,919 371 7,290
Incomeintheyear 0 308 308
Gains/(losses) (22) 0 (22)
Expenditureintheyear (193) (419) (612)
DeferredIncome 0
Balanceasat31March2024 6,704 260 6,964

Restricted Unrestricted Total
£'000 £1000 £1000
Balanceat1stApril2022 7,114 316 7,430
Incomeintheyear - 308 308
Gains/(losses) (1) (1)
Expenditureintheyear (194) (253) (447)
DeferredIncome
Balanceasat31March2023 6,919 371 7,290

13Analysisofnetassetsbetweenfunds
Restricted Unrestricted Total
£1000 £'000 £'000
Tangiblefixedassets 6,601 0 6,601
Netcurrentassets 363 363
6,601 363 6,964