Barnes For A Recreation Ground REGISTERED CHARITY NUMBER: 301103 ANNUAL REPORT INCLUDING FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2025
Barnes For A Recreatlon Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2025 CONTENTS PAGE Trustees, Report Independent Examiner's Report Statement of Flnanelal Actlvities Balance Sheet Notes to the Financlal Statements 8-12
Barnes For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2025 The Trustees present thelr annual report and financial statements of the Charity for the year ended 31st March 2025. The financial statements have been prepared in accordance with the accounting poIIciÈs set out in note I to the accounts and comply with the charitV'5 trust deed, the Charities Act 2011 and Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to charlties preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland published on 16 July 2014. The accounts as presented give a true and fair view of the Trust's incoming resources and application of resources during the year and of it5 state of affairs at the the end of the year. Objectlves and artivltles for the public benefit To malntain the Park Road Recreation Ground for the enjoyment of Blandford Forum residents and to malntain the buildings in proper order and insure against all risks The Trustees confSrm that they have referred to the guidance contained In the Charity Commisslon's 8eneral Buidance on public benefit when reviewins the Charlty'5 aims and oblectives and in plannlng future grant maklng policles for the year. char Trustees Blandford Forum Town Councll is Corporate Trustee and wlll appolnt all Its Councillors a51ts Trustees to dlstharge It5 Qbllgation to the charlty, Grant maklng pollcy The Charity does not make any grants, Indurtlon and tralnlng of trustees An existing Trustee advises newly appolnted trustees of thelr dutles, powers and roles. Tralning Is offered on a need ba515. Achlevement and performance The Charlty hlres out the pavillon and grounds to the Bowling Club, the Football Club and the Cricket Club. It malntains the grounds providing sports facilities forthe member5 of the publlc. The Cricket Club has been in a Soint venture with BlandfoTd Forum Town Council and the Trust to refurbish the ricket club Pavilion, which is now complete. All the pavilions have been refurbished providing modern facilitie5 attracting more visitors and sports members to the club5. There is also a play area for young children. The car park was extended in 2021 and now has two Electric Vehicle ¢harging polnt5 for electric vehlcles. Page 1
Barnes For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2025 Flnandal Revlew The total income for 2024125 15 £44,37012023124.' £26.635I. The total expenditure for 2024/2515 £49,70912023124: £40,513). The deficit for the year is £5,33912023124: deficit £13,87811 giving unrestricted reserves at 31 March 2025 of É14,6641131 March 2024: £6751. Investment pollcy and performance No Investments are held. Risk management The major rlsks that the Charity Is èxposed to have been Identified and reviewed by the trustees and procedure5 established to manage this risk. The main financlal rlsk faced by the Charlty is having enough money to pay the bills This is belng managed by regularly monltoring the budget, and reporting to the Trustee5 at least 3 times per year. Reserves pollcy The Trust holds restricted reseNes of £260,000, £250,000 of which represents the value of the land of the Recreatlon Ground and £10,000 of which relates to grant fundlng from the Charitles Aid Foundatlon for the extÈn51on of the Recreatlon Ground car park and introductlon of electric vehicle ¢hargin4 points. Fundlng from Blandford Forum Town Councll Is adjusted durlng the flnancial year In Ilne wlth the projected outturn Ilgures. These reserves had Increased in the previous two years due to lower expendlture a5 budgeted and the re¢elpt of £10,000 from the Charltles Ald Foundatlon In 2019120. However, ¢ost5 increased substantlally In the current year due to the need for safety checks to be carrled out, le. full electrlcal Inspectlons and asbestos surveys on all bulldlngs. Page 2
Barnes For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2025 Strurturei governance and management The Will proved 29th January 1914, Deed of Conveyance dated 12th February 1929 that in 1914 John Ile5 Barnes left £2,500 by Wlll to the Mayor. Alderman and 8urgess of Blandford Forum for the purpose5 of a recreation ground, The ground wa5 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 remainder of the investments being sold in 1952 with a maintenance expenditure uslng all the funds and leaving a nil balance. It is believed from that time to present dav the Town Councll has pald for the upkeep of the Recreatlon Ground although there was a time after Local Government re-organisation in 1974 when the District Council took over the malntenance. Wlth effect f rom 1st April 2009, the Charity has operated outside of Blandford Forum Town Council accounting systems. Barnes for A Recreation Ground is a registered charlty, constituted under a trust deed dated 2110211929 and its registered charity number is 301103. Meeting5 of the Charlty are to be held 3 tlmes per year. The Chalrperson presldes at a meetlng. The Chairper50n may exercise all the powers and dut1È5 in relation to conducting the meeting. The Clerk and RFO, are responsible for the day-to-day management of the Charity. Blandford Forum Town Councll Is the Corporate Trustee. Contrlbutlon made by volunteers There were no Volunteer Contrlbutlons. Reference and admlnlstratlve Informatlon Trustees: Blandford Forum Town Council as Corporate Trustee Town Clerk Linda Scott-Giles Prlnclpal Offlce Town Clerks Offlce. Church Lane, Blandford Forum, DTII 7AD Charity Number: 301103 External Examlners Darkln Mlller Llmited. 24e Deverel Road, Charlton Down, DT2 9UD Bankers Lloyds Bank Pag6 3
Barnes For A Recreation Ground REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st March 2025 Trustees, responslbllities In relation to the financlal ststements The charity trustees are responsible for preparing a trustees, annual report and flnancial statement5 in accordance with applicable law and United Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accounting Practice), The law applicable to charltles In England and Wales require5 the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity forthat period. In preparing the financlal statements. the trustees are requlred to.. select suitable accountlng policies and then apply thern conslstently,. observe the method5 and principles In the applicable Charities SORP; make judgements and estimates that are reasonable and prudent,. state whether applicable accountlng standards have been followed, sublect to any materlal departures that must be dlsclosed and explained in the financlal statements; prepare the flnanclal statements on the going concern ba515 unless it Is inapproprlate to presume that the charity will continue In bu51nesS. The trustees are responsible for keeping proper ac¢ounting records that disc105e with reasonable accuracy at any tlme the financial position of the charlty and to enable them to ensure that the financlal statements comply wlth the Charltles Act 2011, the appllcable Charities (Accounts and Reports) Regulatlons, and the provislons of the Trust deed. They are also responsible for safeguarding the assets of the charlty and taking reasonable steps for the prevention and detection of fraud and other irre8ularlties. The trustees are re5ponsSble for the malntenance and Integrlty of the charlty and flnanclal Information In¢luded on the charlty'5 website In accordance wlth legislatlon In the United Klngdom governln8 the preparation and d155eminatlon of flnancial statements. Approved by the trustees on and Signed on their behalf by: Signed: Name Slgned: Name Trusleg Trustee Page 4
Independent exarnlner's report to the trustees of Barnes for a Retreatlon Ground I report on the charlty trustees on my examination of the accounts of the Barnes for a Recreation Ground for the year ended 31st March 2025. Responslbllbtie5 and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance Wlth the requlrements of the Charlties Act 20111'ihe Act'l. I report in respect of my examination of the Trust's accounts earned out under sectlon 145 of the Act. In carrying out my examlnation I have followed all appllcable Directlons given by the Charity Commlssion under section 14515llbl of the 2011 Act. Independent examlnèrfs statement I have tompleted my examlnatlon. I conflrm that no matters have come to my attentSon In connection with the examination glving me cause to belleve that In any material respect.. accountlng records were not kept as required by sectlon 130 of the Act,. or 2. the accounts do not accord with those re¢ords,' or 3. the accounts do not cornply wlth the applScable requlrements concernln8 the form and content of accounts set out In the Charltles (Accounts and Reports) Re8ulatlons 2008 other than any Tequirement5 that the accounts glve a 'true and falr vlew, which Is not a matter considered as part of an independent examinatlon, I have no concern5 and have corne across no othÈr matters in connection with the examlnatlon to whlch ottention should be drawn in thls report In order to enable a proper understanding of the accounts to be reached. Slgned: Name: Rosle Darkin-miller LLB IHonsl BFP FCA Instltute of the Chartered Accountant5 in England and Wale5 24e Deverel Road, Charlton Down, Dorchester, Dorset DT2 9UD Address: Date: Page 5
arnw krARe¢r4atluhGrvAnd 5TATEMENTOFFINANCIALACThVITtES FOR THEYEIR END114631stMarthZQ25 wdtswmqntsfrom.. Dwaiions and1cleS Grontfrom Blandford FoMmTown CourKII ortEn8&nd GrnntlorCrkketclubR•Iu eowllngclub ¢rtCk•tCb 34444 36,844 J9,146 1.920 3.94$ 1,660 1.920 3.946 1,660 1,864 4,013 1.612 Tot411npJm• 44.J70 26,635 Exp•ndur••Th'. mln15tr0tknnl•e LwVAudlt Fws binkChrgè5 80wl1ngcb crfckV¢¢lb ¢ilck•tClubA•furblihrn•nt S.¥90 lis 17 6.779 3,6SS 5,990 116 17 6,779 3.659 $.116 61 6OL i.zzz EqvIpm¢DrlSroLd$m1n1nnan Y53 3,917 753 3.917 l.D38 d,527 Inswince Play Ar•4 5al•ryC05t5 IChar84doutbYPFrci Heilth&Sofqty 81115topFeniln8 MJlntgnan¢• V4nd4115m W•t•r 91 27,500 91 27.W) 87 26.L16 Iso 707 707 a22 Tot•liIp•Rdir 411.705 NtlnWm•ll•xdttr•) 5.319 iJ,878 Tranthr4 b•hYe•n fundi Othtt¢wnls•dt•lRilllosi•Jl J,3J9 5,339 lJ.878 ft4¢0ndllitlDTholfuThdi'. Total Fund5brau¥hrforward Tor•1 FuTrrfJuvrtedfoYwavd 675 4,664 260,000 ifjo,ooo 260,67S 155,336 274,S53 260,67S Py6
Baines For A Recreatlon Ground Balance Sheet as at 31st March 2025 Total funds 2024125 Totsl funds 2023124 Note Flxed asset$ 250,000 250,000 Current assets Debtors and prepayments Cash in bank and In hand 5,516 2,257 2,641 9,209 Total Cuent assets 7,773 11,850 Uabllltle5 Credltors: Amounts f?Illng due wlthln one year 2,437 1,175 Net current assets or Ilabllltles 5,336 10,675 Total assets less current IlabllStes 255,336 260,675 The funds of the charlty: Restricted funds UnrestrS¢ted funds Total charlty fund$ 260,000 14,6641 255,336 260,000 675 260,675 The notes at pages 8-12 form part of these accounts. Approved by the Trustees on and slgned on thelr behalf by., Slgned: Name: Trustee Name: Trustee Page 7
Bames For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2025 NOTES TO THE FINANCIAL STATEMENTS A¢countlng Polldes a) Basls of preparation and assessment of golng concein The accounts Ifinanclal statements) have been prepared underthe historical cost convention with items recognlsed at cost or transaction value unless Otherwise stated in the relevant notels) to these atcounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Attounting and Reporting by Charitles preparing their a¢¢ounts in actordance with the Financial Reportlng Standard applicable In the UK and Republlc of Ireland IFRS 102) issued on 16 July 2014 and the Flnat)¢ial Reporting Standard applicable in the United Klngdom and Republic of Ireland (FR5 1021 and the Charitles Act 2011. The trust constltutes a public beneflt entity a5 defined by FRS 102. The trustees conslder that there are no material uncertalnties about the Charity's ability to continue as a golng concern. b} Funds strurture The charlty receives both restricted and unrestrlcted funds to enable it to carry out programme of tralnlng and placements. Restrlcted funds are applied only for the purposes permltted by the donor and are shown Separately In the accounts. Unrestrlcted funds may be applied for any of the charity'5 purposes. ¢} Income recognltSon All Incoming resourcès are recogn15ed once the charlty has entitlement to the resources, It Is certaln that the resources wlll be received and the monetary value of Incoming resources can be measured with sufflcient rellability. Donations are recognlsed when the Charity has recelved the funds. In the event that a donatSon Is subject to conditions that require a level of performance before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditlons is wholly wlthin the control of the charity and it is probable that those condltions will be fulfilled In the reporting period.
Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2025 NOTES TO THE FINANCIAL STATEMENTS d) Expendlture recognlt5on Liabilities are recognised a5 expendlture a5 soon as there is a legal or constru¢tlve obligation committing the charity tg that expenditure, it 15 probable that Settlement will be required and the amount of the obligation can be measured rellably. All expenditure is actounted for on an accruals basis. All expenses incl¥Jdlng sUPPOrt C05ts and governance costs arè allocated or apportioned to the appllcable expenditure heading5. For more Informgtlon on this attribution refer to note Igl below. el Irrecoverable VAT Irrecoverable VAT Is charged agalnst the expenditure headlng for whlch it was incurred. Allocatlon of overhead and support costs Overhead and support costs have been allocated between charitable actlvitles and governance. Governance costs comprise all costs Involvlng the public accountablllty of the charlty and Its compllance with regulatlon and good practice. Thesé costs include costs related to Statutory audlt and legal fees together wlth an apportionment of overhead and support costs. gl Charltable actlvltles Costs of charltable actlvltles Include costs assoeSated wlth dellvering the Charlty's projects. h) Governanre costs Governance costs comprise all ¢osts Involvlng the public accountsblllty of the charlty and its compllance with regulation and good practlce. These costs Include costs related to independent examinatlon, 11 Realised galns and losses All gain5 and losses are taken to the Statement of Flnanciil Activities as they arise. Realised gains and losses on Investments are calculated as the difference between sales proteeds and their opening carrySng value or their purchase value if acquired subsequent to the first day of the financlal year. Unrealised gains and losses are calculated as the difference between the falr value at the year end and their carryin8 value. Realised and unrealised Investment gains and losses are combined in the Statement of Flnancial Activitles. J) Flxed assets The only fixed asset held by the Trust IS the Recreation Ground. A5 a piece of land, thls asset is not subject to depreciation.
Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2025 NOTES TO THE FINANCIAL STATEMENTS k} Debtors Oebtor5 are measured at their recoverable amounts. 11 Cash at bank and In hand Cash at bank and In hand conslsts entirely of cash balance5 held wlth the Trust's bankers. m) Credltors Credltors are measured at the amount required to settle the liability. n) Donated assets Donated assets ar@ recognlsed at their falr value at the moment when they are transferred to the Charity. The Charity's normal depreciation rates are applled. l Net Incomel(expendlturel for the year 2024125 Th1$15 Stated after charglng: 2023124 Independent examlner fees 116 62 2 Analysls of staff costs, and the cost of key management personnel 2024125 Rechar8e of staff costs Staff Charge 2023124 27,500 27,500 26,116 26,116 Average number ofemployees The charity does not employ any staff directly. Instead employees of 8landford Forum Town Council carry out work on behalf of the charity and it is charged accordlngly. The average number of people who work in the ground515 one. No employees had employee benefits in excess of £60,00012023124: nill. The charity trustees were not paid or received an other benefits from employment with the Charity in the year12023124.' £nill, neither were they reimbursed expense5 durin8 the year 12023124.. £nlll. No charlty trustee received payment for profe55ional or other services supplied to the charlty12023124.. £nlll. The key management personnel of the charity. comprise the trustees and the Clerk. The total employee benefits of the key management personnel of the Charity was £Nil12023124.' £nill.
Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2025 NOTES TO THE FINANCIAL STATEMENTS 3 Anaty5is of fixed assets LAND 2024125 2023124 Cost At 0110412024 250.000 Purchases during year At 3110312025 250.000 250,000 250,000 Depreclatlon At 01104/2024 Charge for year At 3110312025 Net Book Value At 3110312025 250,000 250.000 4 Analysls of currént assets 2024125 2023124 Trade debtors Prepayments VAT 1,262 403 4,255 2,238 5,516 2,641 5 Analysls of current Ilabllltles 2024125 2023124 Trade creditor5 Tax and 50clal securlty Accruals 2,437 1,175 2,437 1,175
Barnes For A Recreation Ground FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2025 NOTES TO THE FINANCIAL STATEMENTS 6 Analysls of charltable funds Fun¢J n4mo Fund balances brought forward Incom• Expenditurn Galns and Fund balances (losses) Carrled Restricted funds Unrestricted funds Total funds 260,000 675 260,675 260,000 14,6641 255,336 44,370 44,370 149,7091 149,7091 lal £250,000 of the Restrlctèd funds represent the value of the land of the Recreation Ground. £10,000 relates to grant funding from the Charlties Aid Foundatlon for the purpose5 of car park improvements. Ibl The unrestrlcted funds are avaSlable to be spent for any purposes of the charity. 7 Related Party TransactlDn$ The Council a150 makes a recharge for staff time spent carrying out work on behalf of the Trust. In 2024125 th15 charge was £27,500. There have been no other related party tran5actlons In the reportlng period that require dlsclosure. None of the Trustees have been pald any remuneration of recelved any other beneflts from an employment wlth the charity or a related entity. No trustee expenses have been incurred.