**Charity number: 300036**
## **HARROLD PLAYING FIELD ASSOCIATION**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **HARROLD PLAYING FIELD ASSOCIATION**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 3|
|**Trustees' responsibilities statement**|4|
|**Independent examiner's report**|5 - 6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Notes to the financial statements**|9 - 19|
## **HARROLD PLAYING FIELD ASSOCIATION**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
**Trustees** B Wilson, Trustee N Aellen, Trustee R Davis, Trustee J Calver, Trustee **Charity registered number** 300036 **Principal office** St Peters Barn High Street Harrold MK43 7DQ **Accountants** MHA Chartered Accountants The Pinnacle 150 Midsummer Boulevard Milton Keynes MK9 1LZ
Page 1
## **HARROLD PLAYING FIELD ASSOCIATION**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025**
The Trustees present their annual report together with the financial statements of Harrold Playing Field Association for the year 1 October 2024 to 30 September 2025.
Harrold Playing Field Association is a registered charity, number 300036, and is constituted under a trust deed.
## **Organisational Structure**
The Board of Trustees delegates day to day administration of the charity to a Management Committee, which comprises both Trustees and Management Committee members representing the local community and main user groups.
The trustees who served during the year and up to the date of the signature of the financial statements were:
Nick Aellen Barry Wilson Richard Davis Johnathan Calver
## **Objectives and Activities**
## **Policies and objectives** :
The main objective of the playing field is to provide sporting and leisure facilities for the people of Harrold and its surrounding villages.
The main activities carried out on the playing field are cricket and scouting. These activities are carried out by Harrold Cricket Club and the 51st Harrold Cubs and Scouts. In addition, this year has seen the return of Harrold and Carlton Football club with their “mini-kickers” using the pitch on Saturday mornings. The pavilion is also available for hire when it is not being used for sporting activities.
## **Activities undertaken to achieve objectives:**
The main activities undertaken to achieve its objectives are:
- Hire of the facilities to the two main user groups
- Ongoing maintenance of the pavilion and playing field area
- Hosting social events for the local community
- Ad hoc pavilion hire
## **Public Benefit**
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance “Public benefit: running a charity (PB2).
## **Achievement and performance**
## **Main achievements of the Charity**
The main achievements of the charity were as follows:
- Continuing to provide a venue for sporting and social activities for the local community
- Continuation of the successful Friday evening cricket mini events through the summer
Page 2
## **HARROLD PLAYING FIELD ASSOCIATION**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **Financial Review**
Rental from the two main user groups has been kept at the same level as the previous three years. Bar sales continue to be strong, building on the success of the Friday minis events through the summer months.
Reserves at the 30th September 2025 were £84,100 (2024 £79,734).
## **Reserves policy**
The policy of the playing field is to provide for expected losses through the accounts. For potential nexpected losses we hold £20,000 in the accounts to cover any unforeseen financial problems.
## **Going Concern**
After making the appropriate enquiries, the Trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in the preparation of the financial statements.
## **Methods of Appointment or election of Trustees**
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the trust deed.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ **N Aellen** Trustee Date: **26/01/2026**
................................................ **B Wilson** Trustee
Page 3
## **HARROLD PLAYING FIELD ASSOCIATION**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of 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 of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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 adequate accounting records that are sufficient to show and explain the Charity's transactions and 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Approved by order of the members of the board of Trustees and signed on its behalf by:
................................................ ................................................ **N Aellen B Wilson** Trustee Trustee Date: **26/01/2026**
Page 4
## **HARROLD PLAYING FIELD ASSOCIATION**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **Independent examiner's report to the Trustees of Harrold Playing Field Association ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30 September 2025.
## **Responsibilities and basis of report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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 no concerns and 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.
Page 5
## **HARROLD PLAYING FIELD ASSOCIATION**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025**
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: **27/01/2026** Elizabeth Newell BA (Hons) FCA
## **MHA**
Chartered Accountants Milton Keynes
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542).
Page 6
## **HARROLD PLAYING FIELD ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025**
|**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
Other income
5
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2025**
**£**
**-**
**-**
**-**
**-**
**6,402**
**6,402**
**(6,402)**
**24,291**
**(6,402)**
**17,889**|**Unrestricted**
**funds**
**2025**
**£**
**28**
**62,454**
**287**
**62,769**
**52,001**
**52,001**
**10,768**
**55,443**
**10,768**
**66,211**|**Total**
**funds**
**2025**
**£**
**28**
**62,454**
**287**
**62,769**
**58,403**
**58,403**
**4,366**
**79,734**
**4,366**
**84,100**|Total
funds
2024
£
35
62,451
163|
|---|---|---|---|---|
|||||62,649|
|||||60,216|
|||||60,216|
|||||2,433|
|||||77,301
2,433|
|||||79,734|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 19 form part of these financial statements.
Page 7
## **HARROLD PLAYING FIELD ASSOCIATION**
## **BALANCE SHEET AS AT 30 SEPTEMBER 2025**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Stocks
11
Debtors
12
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one
year
13
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
14
Unrestricted funds
14
**Total funds**|**1,607**
**1,042**
**63,124**
**65,773**
**(8,688)**|**2025**
**£**
**27,015**
**27,015**
**57,085**
**84,100**
**84,100**
**17,889**
**66,211**
**84,100**|2,231
1,009
53,043
56,283
(10,623)|2024
£
34,074|
|---|---|---|---|---|
|||||34,074
45,660|
|||||79,734|
||||||
|||||79,734|
|||||24,291
55,443|
||||||
|||||79,734|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................ ................................................ **N Aellen B Wilson** Trustee Trustee
**N Aellen** Trustee Date: **26/01/2026**
The notes on pages 9 to 19 form part of these financial statements.
Page 8
**HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **1. General information**
The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is St Peters Barn, High Street, Harrold, MK43 7DQ. The registered charity number is 300036.
The financial statements are prepared in GBP, rounded to the nearest whole pound.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Harrold Playing Field Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Page 9
**HARROLD PLAYING FIELD ASSOCIATION**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **2. Accounting policies (continued)**
## **2.3 Expenditure (continued)**
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Government grants**
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities upon the completion of the relevant performance-related conditions. Other grants that are not subject to performance-related conditions are credited to the Statement of financial activities as the grant proceeds are received. Grants received prior to the revenue recognition criteria being satisfied are recognised as a liability.
## **2.5 Tangible fixed assets and depreciation**
Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
The cost of acquiring the Recreation Ground and erecting the pavilion therone was met by the inhabitants of Harrold from public subscription. In accordance with the terms of the conveyance, the Trustees have vested the property in the custody of the Charities Commission.
Management and control of the property is vested in a management committee comprising of two elected and eight representative members, which form the Committee of Harrold Playing Field Association.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following bases:
|Cub hut|- 10-20% straight line|
|---|---|
|Playing field equipment|- 10-20% straight line|
|Pavilion and storage|- 10-20% straight line|
|Main entrance|- 10-20% straight line|
|Bar/Pav equipment|- 10-20% straight line|
## **2.6 Stocks**
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Page 10
**HARROLD PLAYING FIELD ASSOCIATION**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **2. Accounting policies (continued)**
## **2.7 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.8 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.9 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.10 Financial instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.11 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 11
## **HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **3. Income from donations and legacies**
|Donations
Similar incoming resources
**Income from charitable activities**
Bar sales
Hire of pavilion
Hire of pitches
Eon FIT receipts
Bar sales
Hire of pavilion
Hire of pitches
Eon FIT receipts|**Unrestricted**
**funds**
**2025**
**£**
28
Unrestricted
funds
2024
£
35
**Unrestricted**
**funds**
**2025**
**£**
58,275
700
2,140
1,339
62,454
Unrestricted
funds
2024
£
57,671
765
1,915
2,100
62,451|**Total**
**funds**
**2025**
**£**
**28**|
|---|---|---|
|||Total
funds
2024
£
35|
|||**Total**
**funds**
**2025**
**£**
**58,275**
**700**
**2,140**
**1,339**|
|||**62,454**|
|||Total
funds
2024
£
57,671
765
1,915
2,100|
|||62,451|
## **4. Income from charitable activities**
Page 12
## **HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **5. Other incoming resources**
|Bank interest receivable
Bank interest receivable
**Analysis of expenditure by activities**
Charitable activities
Charitable activities|**Unrestricted**
**funds**
**2025**
**£**
287
Unrestricted
funds
2024
£
163
**Activities**
**undertaken**
**directly**
**2025**
**£**
58,403
Activities
undertaken
directly
2024
£
60,216|**Total**
**funds**
**2025**
**£**
**287**
Total
funds
2024
£
163|
|---|---|---|
|||**Total**
**funds**
**2025**
**£**
**58,403**|
|||Total
funds
2024
£
60,216|
## **6. Analysis of expenditure by activities**
Page 13
**HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **6. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Depreciation
Bar sales - cost of sales
Cleaning
Water and sewerage charges
Insurance
Upkeep of field
General expenses
Repairs and renewals
Accountancy
Electricity
Registration fees
Credit card fees|**Activities**
**2025**
**£**
7,059
41,968
588
327
1,530
1,121
283
1,693
1,380
1,410
155
889
58,403|**Total**
**funds**
**2025**
**£**
**7,059**
**41,968**
**588**
**327**
**1,530**
**1,121**
**283**
**1,693**
**1,380**
**1,410**
**155**
**889**|
|---|---|---|
|||**58,403**|
|Depreciation
Bar sales - cost of sales
Cleaning
Water and sewerage charges
Insurance
Upkeep of field
Repairs and renewals
Advertising
Accountancy
Electricity
Registration fees
Credit card fees|Activities
2024
£
7,059
43,847
494
370
1,416
1,828
1,349
170
1,320
1,345
166
852
60,216|Total
funds
2024
£
7,059
43,847
494
370
1,416
1,828
1,349
170
1,320
1,345
166
852|
|---|---|---|
|||60,216|
Page 14
## **HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **7. Independent examiner's remuneration**
The independent examiner's remuneration amounts to an independent examiner fee of £1,410 (2024 - £1,200).
## **8. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 30 September 2025, no Trustee expenses have been incurred (2024 - £NIL).
## **9. Staff costs**
There were no employees of the charity during the year (2024 - NIL).
## **10. Tangible fixed assets**
|**Cost or valuation**
At 1 October 2024
At 30 September 2025
**Depreciation**
At 1 October 2024
Charge for the year
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024|**Club hut**
**£**
**9,926**
**9,926**
**7,495**
**347**
**7,842**
**2,084**
2,431|**Playing**
**field**
**equipment**
**£**
**4,459**
**4,459**
**2,909**
**310**
**3,219**
**1,240**
1,550|**Pavilion**
**and**
**storage**
**£**
**40,546**
**40,546**
**25,694**
**2,218**
**27,912**
**12,634**
14,852|**Main**
**entrance**
**£**
**10,389**
**10,389**
**4,509**
**840**
**5,349**
**5,040**
5,880|**Bar/Pav**
**equipment**
**£**
**18,544**
**18,544**
**9,183**
**3,344**
**12,527**
**6,017**
9,361|**Total**
**£**
**83,864**|
|---|---|---|---|---|---|---|
|||||||**83,864**|
|||||||**49,790**
**7,059**|
|||||||**56,849**|
|||||||**27,015**|
|||||||34,074|
Page 15
## **HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
|**11.**
**Stocks**
Bar stock
**12.**
**Debtors**
**Due within one year**
Prepayments and accrued income
**13.**
**Creditors: Amounts falling due within one year**
Accruals and deferred income|**2025**
**£**
**1,607**
**2025**
**£**
**1,042**
**2025**
**£**
**8,688**|2024
£
2,231|
|---|---|---|
|||2024
£
1,009|
|||2024
£
10,623|
Page 16
## **HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **14. Statement of funds Statement of funds - current year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Pavilion refurbishment
**Total of funds**|**Balance at 1**
**October**
**2024**
**£**
**55,443**
**24,291**
**79,734**|**Income**
**£**
**62,769**
**-**
**62,769**|**Expenditure**
**£**
**(52,001)**
**(6,402)**
**(58,403)**|**Balance at**
**30**
**September**
**2025**
**£**
**66,211**|
|---|---|---|---|---|
|||||**17,889**|
|||||**84,100**|
Restricted funds were to support the full refurbishment of the pavilion and attached playing field, which is now complete. Existing funds already spent are included as fixed assets within the balance sheet and therefore the fund is being reduced on an annual basis by the charge of depreciation.
Page 17
## **HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **14. Statement of funds (continued) Statement of funds - prior year**
|**Unrestricted funds**
General Funds
**Restricted funds**
Pavilion refurbishment
**Total of funds**|Balance at
1 October
2023
£
46,608
Balance at
1 October
2023
£
30,693
Balance at
1 October
2023
£
77,301|Income
£
62,649
Income
£
-
Income
£
62,649|Expenditure
£
(53,814)
Expenditure
£
(6,402)
Expenditure
£
(60,216)|Balance at
30
September
2024
£
55,443|
|---|---|---|---|---|
|||||Balance at
30
September
2024
£
24,291|
|||||Balance at
30
September
2024
£
79,734|
## **15. Summary of funds Current year**
|
General funds
Restricted funds|**Balance at 1**
**October**
**2024**
**£**
**55,443**
**24,291**
**79,734**|**Income**
**£**
**62,769**
**-**
**62,769**|**Expenditure**
**£**
**(52,001)**
**(6,402)**
**(58,403)**|**Balance at**
**30**
**September**
**2025**
**£**
**66,211**
**17,889**|
|---|---|---|---|---|
|||||**84,100**|
Page 18
## **HARROLD PLAYING FIELD ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025**
## **15. Summary of funds (continued)**
## **Prior year**
|General funds
Restricted funds|Balance at
1 October
2023
£
46,608
30,693
77,301|Income
£
62,649
-
62,649|Expenditure
£
(53,814)
(6,402)
(60,216)|Balance at
30
September
2024
£
55,443
24,291|
|---|---|---|---|---|
|||||79,734|
## **16. Analysis of net assets between funds**
## **Current period**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2025**
**Unrestricted**
**funds**
**2025**
**£**
**£**
17,889
9,126
-
65,773
-
(8,688)
17,889
66,211|**Total**
**funds**
**2025**
**£**
**27,015**
**65,773**
**(8,688)**
**84,100**|
|---|---|---|
Page 19