Barnes For A Recreation Ground
REGISTERED CHARITY NUMBER: 301103
ANNUAL REPORT INCLUDING
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 20Z4

Barnes For A Recreatlon Ground
FINANCIALSTATEMENTS FOR THE YEAR ENDED 31st March 2024
CONTENTS
PAGE
Trustees, Report
Independent Examiner's Report
Statement of Financial Activltles
Balance Sheet
Notes to the Financial Statements
8-12

Barnes For A Recreation Ground
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2024
The Trustees present their annual report and financial statements of the Charity for the year
ended 31st March 2024. The financial statements have been prepared in accordance with the
accounting policies set out in note I to the accounts and comply with the charity's trust deed, the
Charities Act 2011 and Accounting and Reportlng by Charities.. Statement of Recommended
Practlce applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. The
ccounts as presented give a true and fair view of the Trust's Incoming resources and application
of resources during the year and of its state of affairs at the the end of the year.
Objectives and activities for the publlc beneflt
To maintain the Park Road Recreatlon Ground for the enjoyment of Blandford Forum resldents
and to malntain the buildings In proper order and Insure against all risks.
The Trustees confirm that they have referred to the guldance contalned In the Charlty
Commission's general guidance on publlc beneflt when reviewing the Charlty's aims and
objectlves and In plannlng future 8rant maklng pollcles for the year.
Charlty Trustees
Blandford Forum Town Councll Is Corporate Trustee and wlll appolnt all Sts Counclllors as its
Trustees to dlscharge Its obligation to the charlty.
Grant maklng pollcy
The Charlty does not make any grants.
Inductlon and tralnlng of trLrstees
An exlstln8 Trustee advi5e5 newly appointed trustees of thelr dutles, powers and roles. Trainlng Is
offered on a need basis.
Achlevement and performance
The Charlty hlres out the pavilion and grounds to the Bowling Club, the Football Club and the
Cricket Club. It maintains the grounds provldlng sports fa¢ilities for the members of the publlc.
The Cricket Club has been in a lolnt venture with Blandford Forum Town Council and the Trust to
refurblsh the crlcket club Pavilion, which is now cornplete. All the pavilions have been
refurblshed provldin8 modern facilities attratting more vlsltors and sports members to the clubs.
There is also a play area for young chlldren.
Page 3

Barnes For A Recreation Ground
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2024
Financial Revlew
The total income for 2023124 15 £26.635 {2022123: £25,098}. The total expenditure for 2023124 is
£40,513 {2022123.' £28,593). The deficit for the year is £13,87812022123: deficit £3,495), giving
unrestricted reserves at 31 March 2024 of £675131 March 2023: £14,553).
Investment pollcy and performance
No Investments are held.
Rlsk management
The major risks that the Charity Is exp05ed to have been Identlfied and revlewed by the trustee5
and procedures established to manage this risk.
The maln flnancial risk faced by the Charity is having enough money to pay the bllls.
Thls Is being mana8ed by regulalry monltorlng the budget, and reporting to the Trustees at least
3 times per year.
Reserves pollcy
The Trust holds restricted reserves of £260,OCrf), £250,000 of whlch represents the value of the
land of the Recreation Ground and £10,000 of whlch relates to 8rant fundlng from the Charlties
Aid Foundation for the extenslon of the Recreation Ground car park and introduction of electrlc
vehicle charging polnts. It also holds £675 of unrestrlcted reserves. Fundln8 from Blandford
Forum Town Counc51 is adjusted durin8 the flnancial year in line with the projected outturn
figures. These reserves have Increased over the past two years due to lower expenditure as
budgeted and the recelpt of £10,000 from the Charitles Ald Foundatlon in 2019/20.
Page4

Barnes For A Recreation Ground
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2024
Structurei governance and management
The will proved 29th January 1914, Deed of Conveyance dated 12th February 1929 that in 1914
John Iles Barnes left £2,500 by will to the Mayor, Alderman and Burgess of Blandford Forum for
the purpose5 of a recreatlon ground. The ground was purchased and over the years the remaining
stock was expended on such things as laylng out the bowling green and building a pavilion. The
accounts dated January 1956 Show the remalned of the investments being sold in 1952 with
maintenance expenditure using all the funds and leaving a nll balance. It is believed from that
time to present day the Town Council has paid for the upkeep of the Recreation Ground although
there was a tlme after Local Government re-organlsatlon In 1974 when the Distric Council took
over the malntenance. With effect f rom 1st Aprll 2009, the Charity has operated outside of
Blandford Forum Town Councll accounting systems. Barnes for A Recreatlon Ground Is
registered charity, constltuted under a trust deed dated 21/0211929 and Its reglstered charlty
number IS 301103.
Meetings of the Charity are to be held 3 tlmes per year. The Chairperson presides at a meetln8.
The Chairperson may exerclse all the powers and dutles in relation to conductln8 the meeting.
The Clerk and RFO , are responsible for the day-to-day mana8ement of the Charlty.
Blandford Forum Town Councll15 the Corporate Trustee,
Contrlbutlon made by volunteers
There were no Volunteer Contrlbutions,
Reference and admlnlstratlve Informatlon
Trustees:
Blandford Forum Town Councll a5 Corporate Trustee
Town Clerk
Linda Scott-Glles
Principal Office
Town Clerks Offlce, Church Lane, Blandford Forum, DTII 7AD
Charlty Number: 301103
External Examlners
Darkln Miller Limited, 24e Deverel Road, Charlton Down, DT2 9UD
Bankers
Lloyds Bank
Page 5

Barnes For A Recreation Ground
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2024
Trustees, responslbillties in relation to the flnanclal statements
The charity trustees are responsible for preparlng a trustees, annual report and financlal
statements in accordance with applicable law and United Kingdom Actounting Standards Iunlted
Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare
financial statements for each year which give a true and fair view of the st3te of affairs of the
charity and of the incoming resources and application of resources, of the charity for that period.
In preparing the financial statements, the trustee5 are required to:
select suitable accountlng policies and then apply them consistently;
observe the methods and principles in the applScable Charltie5 SORP;
make Judgements and estimates that are reasonable and prudent;
state whether applicable accountin8 Standard5 have been followed, subject to any materlal
departures that must be disclosed and explalned in the flnanclal statements;
prepare the financial statements on the going concern basls unless It Is Inapproprlate to
presume that the charlty wlll contlnue In bu51ness.
The trustees are responslble for keeplng proper a¢countln8 records that d15c105e with reasonable
accuracy at 3ny time the f inanclal posltlon of the charity and to enable them to ensure that the
flnanclal statements comply wlth the Charities Act 2011, the applicable Charltles (Accounts and
Report51 Regulatlons, and the prov15ions of the Trust deed. They are also responsible for
safeguardlng the assets of the charity and taking reasonable steps for the prevention and
detectlon of fraud and other irreRularitles.
The trustees are responsible for the malntenance and Inte8rlty of the charlty and financial
Informatlon Included on the charlty's website in accordance wlth le8lslation In the Unlted
Kingdom governing the preparation and dissemlnatlon of financial statements.
Approved by the trustees on
and s18ned on their behalf by:
Signed:
Narne
Signed:
Name
Cllr
Trustee
.Clarke
J44 MJ., X
Cllr Hugo Mlevllle
Tru51ee
Page 6

Independent examlner's report to the trustees of Barnes for a Recreation Ground
S report on the eharity trustees on my examination of the accounts of the Barnes for a
Re¢reation Ground for the yeèr ended 31st March 2024.
ResponsibilFtles and basls of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts In
accordance with the requlrements of the Charities Act 20111'the AcV}.
I report In respect of my examination of the Trust's accounts carrled out under sectlor$ 145 of
the Act. In Carrying out my examinatlon I have followed all appllcable Directions glven by the
Charlty Commisslon under section 14515llbl of the 2011 Act.
Independent examlnerfs statement
I have completed my examinatlon. I confirm that no matters have Come to my attention in
connection wlth the examinatlon 8ivlng me cause to believe that In any materlal respect:
accountln8 records were not kept as required by sectlon 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply wlth the applicable requlrements concerning the form and
content of accounts set out In the Charitles (Accounts and Reports) Regulatlon5 2008 other
than any requlrement that the accounts give a 'true and fair view, which is not a matter
consldered as part of an Independent examination,
I have no concerns and have come across no other matters in connectlon with the ex8mination
to which attention should be drawn in this report in order to enable a proper understandlng of
the accounts to be reached.
Signed:
Namè:
Rosie Darkin.Mlller LLB (Honsl BFP FCA
Institute of the Chartered Accountants in England and Wales
24e Deverel Road, Charlton Oown. Dorchester, Dorset DT2 9UD
2slts612•¥¥
Address:
Date:
Pa9e 7

afnes For A Recrèation Groun
STATEMENTOF FINANCIALAcfiviTIES
FOR THE YEAR ENDING 31st M•rth 2024
Note
Income and endowments from:
Donation5 and legocles
Grant from 8landford Forum Town Coyncll
Sports England Grant for Crlcket Club Relurb
Bowling Club
Crlcket Club
Football Club
19,146
19,146
17.773
I,B64
4,013
1.612
1,864
4,013
1,612
1,810
3,950
1,5S5
Tot41 Incorna
25,097
Expendlture on:
Admlnlsiration Fee
LegallAudit Fees
Bowllni Club
Crlcket Club
rlcket Club Refvrblshment
Electrlclty
Equlpment l GrounLls Milntnen8nce
Footbill Club
In5urante
Play Are8
Salary Cost5 IChJr8ed oknt by BFTCI
Health & Safety
Waier
5,816
62
601
3,222
5,816
62
601
3,222
5,647
108
423
11,1771
1,038
4,527
11,1771
L038
4,S27
1,177
87
26,116
87
26.116
96
20,645
222
222
457
Yotil •xpendltur¢
40,513
Nat In¢omellixpendlturel
96
Transfers b•twein ltsnds
her re¢o¢n15ed 4alThslllossesl
Net mDvemqnt In fvnds
13.878
fte£ondli•lion ollunds:
Totsl Funds brou8ht forw)rd
Total Fund5cwrrled fonvard
14,553
675
260,000
260,000
274,553
260,675
278,049
274,553
P￿e8

Barnes For A Recreation Ground
Balance Sheet as at 31st March 2024
Total fund5
2023124
Total funds
2022123
Nole
Fixed assets
250,000
250,000
Current assets
Debtors and prepayments
Cash at bank and In hand
2,641
9,209
20,052
6,421
Total current assets
11,850
26.473
Liabilities
Creditors: Amounts falllng due within one year
1,175
1,920
Net current assets or Ilabllltles
10,675
24,553
Total assets less current Ilabllltes
260,675
274,553
The funds of the charlty:
Restricted funds
Unrestrlcted funds
Totsl charlty funds
260,000
675
260,675
260,000
14,553
274,553
The notes at pages 8-12 form part of these accounts.
Approved by the Tru5tee5 on
and signed on their behalf by:
Signed:
Name: Cllr Nocturin Lacey-clarke
Trustee
Name: Cllr Hugo Mieville
Trustee
Page 9

Barnes For A Recreation Ground
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2024
NOTES TO THE FINANCIAL STATEMENTS
Accounting Policles
al Basis of preparation and assessment of golng concern
The accounts Ifinancial statements) have been prepared under the historical cost convention
with items recognised at C05t or transaction value unless otherwise stated in the relevant
notelsl to these accounts. The financial statements have been prepared In accordance with
the Statement of Recommended Practice.. Accounting and Reportlng by Charitles preparing
thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 1021 issued on 16 July 2014 and the Financial Reporting Standard
applicable in the Unlted Kingdom and Republic of Ireland IFRS 1021 and the Charitles Act
2011.
The trust constitute5 a publlc benefit entlty as defined by FRS 102,
The trustees conslder that there are no matèrial uncertainties about the Charlty's ablllty to
contlnue as a golng concern.
b) Funds structure
The char5ty receives both restrScted and unrestricted funds to enable It to carry out
programme of tralning and placements. Restricted funds are applled only for the purposes
permitted by the donor and are shown separately In the accounts. Unrestricted funds may be
applied for ar)v of the charlty's purposes.
c) Income recognltlon
All Incomlng resources are recognlsed once the charlty has entitlement to the resources, It 15
certain that the resources wlll be recelved and the monetary value of incoming resources can
be measured wlth sufficlent reliability.
Donations are recogni5ed when the Charlty has recelved the funds. In the event that a
donation is Subject to condltlons that require a level of performance before the Charity is
entitled to the funds, the Income is deferred and not recognised until either those condltlons
are fully met, or the fulfilment of those condltlons 15 wholly within the control of the charity
and it is probable that those conditlons will be fulfilled in the reportlng period.
Page10

Barnes For A Recreation Ground
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2024
NOTES TO THE FINANCIAL STATEMENTS
d) Expenditure recognltlon
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charlty to that expenditure, it is probable that settlement will be required
and the amount of the obligation can be measured reliably.
All expenditure 15 accounted for on an accruals basis. All expense5 including support costs and
governance costs are allocated or apportloned to the applicable expenditure headings. For
more informatlon on thi5 attribution refer to note (Rl below.
el Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which It was incurred.
fl Allocatlon of overhead and support costs
Overhead and support costs have been allocated between charltable activlties and
governance. Governance tosts comprise all costs Involving the public accountability of the
charity and its compliance wlth regulatlon and good practice. These c05t5 include costs
related to statutory audit and legal fees tO8ether with an apportlonment of overhead and
support costs.
81 Charltable actlvltles
Costs of charltable activltles include costs assoclated wlth dellvering the Charity's projects.
h) Governance costs
Governance costs comprlse all costs involvln8 the public accountabillty of the charlty and Its
compliance with regulation and good practice. These costs Include costs related to
Independent examlnatlon.
l) Reallsed galns and losses
All gains and1055e5 are taken to the Statement of Financial Activltles as they arlse. Realised
gains and1055es on investments are calculated a5 the difference between sales proceeds and
thelr opening carrying value or their purchase value if acqulred subsequent to the flrst day of
the financial year. Unrealised gains and losses are calculated as the difference between the
fair value at the year end and their carrylng value. Realised and unrealised investment gains
and losses are comblned in the Statement of Financial Activities.
j) Fixed asset5
The only fixed asset held by the Trust is the Recreation Ground. As a piece of land, this asset
is not subject to depreciation.
k) Debtors
Debtor5 are measured at their recoverable amounts.
Page11

Barnes For A Recreation Ground
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2024
NOTES TO THE FINANCIAL STATEMENTS
l) Cash at bank and in hand
Cash at bank and in hand con515ts entlrely of cash balances held with the Trust's bankers.
rnl Creditors
Creditors are measured at the amount required to Settle the liability.
n) Donated assets
Donated assets are retO8nised at their falr value at the moment when they are transferred to
the Charity. The Charity's normal depreclatlon rates are applied.
l Net Incorne/(expend5ture) forthe year
2023124
2022123
Thls Is stated after charglng:
Independent examlner fees
62
108
2 Analysls of staff costs, and the cost of key mana8ement personnel
2023124
2022123
Recharge of staff costs
Staff Charge
26,116
26,116
20,647
20,647
Average number of employees
The charlty does not employ any staff dlrectly. Instead the employee5 Blandford Forum
Town Council carry out work on behalf of the charity and charged accordingly. The average
number of people who work In the grounds is one.
No employees had employee benefits In excess of £60,00012022123: nill.
The charity trustees were not paid or received an other benefits from employment wlth the
Charity in the year12022123: £nlll, neither were they relmbursed expenses durlnB the year
12022123: £nill. No charlty trustee received payment for professional or other services
supplied to the charity12022/23'. £nlll.
The key management personnel of the charlty, comprise the trustee5 and the Clerk. The total
employee benefit5 of the key management personnel of the Charity was £Nil12022123: £01.
Page 12

Barnes For A Recreation Ground
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2024
NOTES TO THE FINANCIAL STATEMENTS
3 Analysls of flxed assets
LAND
Cost
At 01/0412023
Purchases during year
At 31103/2024
2023124
2022123
250,000
250,000
250,000
250,000
Depreciation
At 0110412023
Charge for year
At 3110312024
Net Book Value
At 31/0312024
250,000
250,000
4 Analysls of current assets
2023124
2022123
Trade debtors
Prepayments
VAT
403
1,761
17,698
593
2,238
2,641
20,052
S Analysls of current Ilabllltles
2023124
2022123
Trade creditors
Tax and Social security
Accrua15
1,175
1,920
1,175
1,920
Page 13

Barnes For A Recreation Ground
FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31st March 2024
NOTES TO THE FINANCIAL STATEMENTS
6 Analysis of charitable funds
Fund name
Fund
balan¢¢$
brought
foThvard
In¢omo
Expgndlture
Gains and Fund balances
{lossasl
carrled
foNard
Restritted funds
Unrestrlcted funds
Total funds
260,000
14,553
274,553
260,000
675
260,675
26,635
26,635
140,5131
140,5131
(al £250,000 of the Restricted funds represent the value of the land of the Recreatlon Ground.
£10,000 relates to grant funding from the Charltles Aid Foundatlon for the purposes of car
park Improvements.
{bl The unrestricted funds are available to be spent for any purposes of the charity.
7 Related PartyTransactlons
During the year 2023124 the grant was pald out In full but there was a prepayment from a
previous year that had to be taken Into account. Hence, the grant shown in the atcounts Is
£19,146
The Council also makes a rechar8e for staff time spent carrylng out work on behalf of the
Trust. In 2023124 this charge was £26,115.50,
There have been no other related party tran5actlons In the reportlng perlod that requlre
dlsclosure.
None of the Trustees have been pald any remuneratlon of recelved any other benefits from
an employment with the charlty or a related entlty.
No trustee expenses have been incurred.
Page 14